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Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program and salaries and fringe … Key Findings The Director of Finance did not always invest funds in accordance with the County’s adopted investment …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five elected members and is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Purpose of Audit The purpose of our audit was to review the Town’s billing for sewer … 1, 2014 through April 17, 2017. Background The Town of Porter is located in Niagara County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Town of Cambria – Capital Projects Financing (2017M-161)
… of approximately 5,800. The Town, which is governed by an elected five-member Town Board, provides services …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Trash Can Free Stations Pilot Program (Follow-Up)
… recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our … three recommendations included in our initial report Trash Can Free Stations Pilot Program 2014S29 …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… and consider enhanced or alternative measures that may increase the collection of fines and related penalties. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Indian River Central School District – Financial Condition (2016M-287)
… service fund. The District’s long-range financial plan does not show detailed projections and their effect on fund balance levels. Key Recommendations Develop … plan clearly shows revenue and expenditure trends and the effect on fund balance. … Indian River Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Mexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials effectively managed the District’s finances for the period July 1, 2014 through … align with ongoing revenue estimates. Use reserve funds as intended, and fund balance when needed, to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219York Central School District – Online Banking (2016M-295)
… two schools with approximately 735 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295One-Year FAS – Career Plan
… FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … 12 months immediately preceding retirement. The following types of payments are not considered regular compensation … and Any payments made for time not worked. The earnings used in the calculation of the one-year FAS cannot exceed the …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOverview – State Police Plan
… beyond 165 days (200 days for some members employed by New York State). The following payments are not part of …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewOperational Advisory No. 18
… from the Central Accounting System (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… your appointment or within one year of employer adoption. By doing so, you waive the right to continue in service until …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hSpecial Accidental Death Benefit – New Career Plan
… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … death benefit dies, this benefit will be paid to your children who are under the age of 18, or if they are … 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental death …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitOrdinary Death Benefit – Article 14 Benefits
… payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are on the payroll; or While you are on an authorized medical leave … group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions are also …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitOne-Year FAS – New Career Plan
… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … types of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS … retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasThousand Islands Central School District – Purchasing (2016M-283)
… require officers and key employees to disclose all outside employment or business interests. … Thousand Islands Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Red Creek Central School District – Financial Condition (2016M-365)
… The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were … officials could not demonstrate that all charges were for School purposes. We reviewed 170 credit card charges … documentation such as receipts was not available for 66 charges totaling $23,376. The need or purpose was not …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software