Search
Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal controls over … include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the reserve, needed funding levels, sources of funding and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraWilliamsville Central School District – Financial Management (2016M-274)
… District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates … did not adequately address how reserves would be funded and used. The District’s insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… through March 16, 2016. Background The Kiryas Joel Union Free School District is located in the Village of Kiryas … Kiryas Joel Union Free School District Financial Condition and Selected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid … nonresident tuition for special education services and to review the grant administration procedures for the period … purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key Recommendations Bill school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationVillage of Suffern – Budget Review (B8-15-13)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of Suffern’s proposed budget for the 2015-16 … Village of Suffern Budget Review B81513 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, … Town of Halfmoon Financial Condition of the General and Highway Funds 2013M55 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
Altona Volunteer Fire Company Inc Financial Operations 2016M201
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mLump Sum Payments – Enhanced Reporting
… using the appropriate earnings code . The following types of payments may be made as a lump sum: Buy back Settlement … appropriate payments and adjustments. ** For a definition of overtime, visit the Overtime Compensation page. For information about overtime limits for members of Tiers 5 and 6, visit the Overtime Limits page . *** For …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsReview of Credit Card Expenses at Finger Lakes DDSO
… Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The objective of our examination was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and regulations, and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoTown of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Riverhead Central School District – Vendor Master File (2017M-139)
… through March 31, 2017. Background The Riverhead Central School District is located in the Towns of Brookhaven, … Riverhead Central School District Vendor Master File 2017M139 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… you will receive additional benefits for service over 20 years if your employer adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either … 384-e Benefit This provides an additional benefit of 1.66 percent of your FAE for each year of creditable service …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bTown of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices … 1, 2015 through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population … Town of Greene Budget Practices 2016M409 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period July 1, … million. Key Findings The District’s purchasing policy does not provide guidance for soliciting competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Dolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information technology access … Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Service Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of their Final … is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit calculation for Section 383-f? Members …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsVillage of Brookville – Board Oversight (2015M-45)
… and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term financial …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Whitney Point – Cash Disbursements (2013M-69)
… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-york