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State Agencies Bulletin No. 2091
… annual contribution amount will increase to $22,500 for calendar year 2023. An additional deferment is available to employees age … for a combined maximum contribution limit of $30,000 in 2023. An additional deferment is also available to CUNY (NYT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaCity of Yonkers - Budget Review (B21-6-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Block Institute School – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to … Brooklyn and share the same executive management and board of directors. During the 2016-17 school year, Block served …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… school-age and preschool children between 3 and 21 years of age. The New York City Department of Education (DoE) and other school districts pay tuition and … DoE and the other school districts for a portion of its payments to WSSC. For the four years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1976
… of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering … may defer up to $6,500 of age 50 catch-up contributions in addition to their regular contribution amount for a combined maximum contribution limit of $27,000 in 2022. An additional deferment is also available to CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. … An additional deferment is available to employees age 50 and over. These employees may defer up to $7,500 of age 50 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… Center for Education Policy Analysis, Working Paper No. 16-09, July 2018, at …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
Determine whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial software access controls were adequate.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/young-womens-college-prep-charter-school-of-rochester-2022-147.pdfJefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $6.4 million. Key Findings Reserve balances accumulated to significant levels because District officials were historically transferring funds to them without using them; District officials do not have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Willsboro Central School District – Financial Condition (2015M-362)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through October 31, 2015. … The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District … uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Otselic Valley Central School District – Capital Project (2015M-263)
… and approve all project change orders in accordance with New York State Department of Education requirements … Otselic Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… are reasonable. Background The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to … for this budget review. … PatchogueMedford Union Free School District Budget Review B1772 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Sackets Harbor Central School District – Financial Condition (2016M-89)
… period. The District does not have a multiyear financial plan or a formal capital plan. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the … not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be … proper amounts are billed. Design a reconciliation process to accurately adjust the initial retiree billings based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… of Education. The District operates no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted bandwidth …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Greenville Central School District – Information Technology (2021M-156)
… pdf] Audit Objective Determine whether Greenville Central School District (District) officials established adequate network … corrective action. … Determine whether Greenville Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156