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Overview – Contribution Stabilization Program
… means employers may be able to amortize a portion of their invoice as rates increase or they may have to make an … program. If you have an outstanding amortization, your invoice will show CH57LAW 2010 , if you are in the CSP. If it …
https://www.osc.ny.gov/retirement/employers/csp/overviewUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… environmental management program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for … it to pay more than $5.1 million for the acquisition and renovation of its building financed at a 20 percent … interest rate. We found that the building was acquired and renovated for approximately $1.4 million, and that a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … The Board did not hire the most qualified available candidate for the Superintendent position as required by its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… audit was to evaluate the District’s financial condition and examine leave accruals for the period July 1, 2012 … 636 students attending kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who … million. Key Findings Budgeted appropriations for 2011-12 and 2013-13 exceeded actual expenditures by $3.5 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… was to determine if the Board adopted realistic budgets and properly managed fund balance and reserves and if District officials properly managed extra-classroom … Canajoharie Central School District Financial Condition and ExtraClassroom Activity Fund 2015M339 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through … Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which … State aid to which it was entitled for new bus purchases and did not establish procedures for doing so. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… audit was to evaluate the District’s financial condition and controls over fuel inventory for the period July 1, 2013 … Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, which is … District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventorySayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… audit were to evaluate the District’s financial activities and cellular telephone purchases and use for the period July 1, 2013 through August 31, 2014. … its adopted budgets, experienced large operating surpluses and did not use the appropriated fund balance included in its …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularWainscott Common School District - Financial Condition (2018M-237)
… to reduce the amount of unrestricted fund balance to the legal limit. Adopt realistic annual budgets based on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237State Agencies Bulletin No. 516
… Purpose To explain the procedures for processing the Work Related … Maintenance Allowances for Bargaining Unit 04, pursuant to Article 49 of the OSU 2003-2007 Agreement and Articles … The Work Related Clothing Allowance of $52.00 per year is to be paid either through the Payroll System using the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through … of unrestricted fund balance that is not needed and not used to fund District operations. Review all reserves currently established and determine if the balances are necessary and reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsAccess-A-Ride Accident Claims (Follow-Up)
… traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… benefits paid to his deceased father was sentenced today to five years in prison and ordered to pay full … General for the Social Security Administration Gail S. Ennis, the United States Postal Inspection Service and the … in. With today’s sentence, he’s finally being made to answer for his criminal greed.” “Timothy Gritman schemed to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityDiNapoli Releases State Cash Report
… Budget Financial Plan, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … of large audit receipts. Other findings from the June cash report include: Consumption and use tax collections totaled … and was $96.3 million lower than last year. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportOpinion 89-32
… treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a … the treasurer does not have a prohibited interest in the lease, the treasurer's interest must be disclosed. You ask … of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… was to evaluate District controls over claims processing and inventories for the period July 1, 2014 through May 31, … Washington Union Free School District Claims Processing and Inventories 2016M263 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-and