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Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… year totaled $410,464. Key Findings The current employee handbook is deficient regarding the accrual of vacation time, … followed established procedures outlined in the employee handbook. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Hilton Central School District – Network Access Controls (2022M-200)
… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, data and … information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Village of Shortsville – Board Oversight (2015M-5)
… The Board has not developed a comprehensive long-term financial plan. Key Recommendations Audit the Village’s … estimates which are supported by historical data, trends and other applicable sources of information. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Hempstead – Procurement (2022M-63)
… are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials … agreed with our recommendations. Appendix B includes our comments on the officials’ response. …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Cayuga Heights – Board Oversight (2014M-292)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the period June 1, 2013 through … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Bradford Central School District – Claims Auditor (2022M-157)
… [read complete report – pdf] Audit Objective Determine whether the Bradford … not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Loans – Divorce and Your Benefits
… loan balance at retirement, the pension will be reduced for each loan, taking into consideration the member’s age at retirement and whether they retired under a service or disability … see the Tiers 3, 4, 5 & 6 Loan Application (RS5025-A) for approximate annual reductions. Unless the DRO provides …
https://www.osc.ny.gov/retirement/members/divorce/loansChenango Valley Central School District – Budget Review (B4-14-8)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Binghamton City School District – Financial Condition (2013M-242)
… 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the … Binghamton City School District Financial Condition 2013M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Newfane – Supervisor's Financial Records (2017M-7)
… Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. Background The … in Niagara County and has a population of approximately 9,600. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Village of Fort Ann – Financial Condition (2014M-197)
… 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population … Village of Fort Ann Financial Condition 2014M197 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received tuition assistance upon his …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Village of Port Dickinson – Financial Condition (2014M-154)
… condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … Budgeted appropriations for the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154State Agencies Bulletin No. 1980
… that the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers Retirement System (82), New … year. This year (2022) the OT limit is $18,233.00. Effective Dates Effective Institution paychecks dated January 13, 2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… State Agencies Bulletin No 1978 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Morris – Board Oversight (2013M-75)
… of the records could be improved by comparing the check images to the Board-approved claim vouchers, or to payroll …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Bellport – Claims Processing (2014M-126)
… has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. General fund … Board minutes do not demonstrate that claims are audited by the Board. Claims were paid for services without a written … order request form and attach documentation as required by Village policy. Conduct a deliberate and thorough audit of …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126