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State Agencies Bulletin No. 1201
… Effective Date(s) Effective Tuesday, November 13, 2012, all Rehire, Concurrent Hire and Transfer transactions entered … the system will accept the full 9-character Empl ID for the search. Agency Actions Review the new procedures for Rehire, Concurrent Hire and Transfer transactions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… from its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar … The treasurer did not maintain complete and accurate records to account for all of the Company’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mReal Property Tax Exemptions Administration (2017-MR-4)
… , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether town assessors were … Real property tax exemptions are granted on the basis of many different criteria, including the use to which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process … Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Selected Aspects of the Migrant Education Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Selected Aspects of the Migrant … Department did not complete federally required documents in a timely manner; and a significant portion of the Migrant … Department officials have made significant progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit … report, John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11). Background Our … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job … of group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if … leave of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job … of group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if … leave of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba … $82.8 million. Key Findings The Board does not have a multiyear financial plan. The District does not have an … if there is any limitation on previous years that can be billed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, 2011 through … Orleans Niagara Board of Cooperative Educational Services Financial Management …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial … Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, which is governed by an elected five-member Board of Education, operates one school with approximately 200 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedChild and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the … to pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the … our examination was to identify potentially inappropriate Child and Dependent Care credits credits processed by the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditChateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Controls Over Cash Advance Accounts
… 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 3 advance accounts with a total value of $300,000 as of March 31, 2012. Key Findings SED no longer issues checks …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … which is governed by an elected seven-member Board of Education, operates four schools with approximately 1,950 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLiberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Letchworth Central School District – Financial Management (2013M-332)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, … Warsaw and Wethersfield in Wyoming County. The District is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Campbell-Savona Central School District – Financial Condition (2015M-42)
… Central School District is located in Steuben County within the Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials … remittances to bank deposits. Ensure State aid payments are properly accounted for and deposited timely. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Endicott – Budget Review (B4-15-11)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B41511 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11