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West Islip Union Free School District – Financial Management (2022M-40)
… reasonably and transparently managed fund balance and reserves. Key Findings The Board appropriated fund balance … to fund operations and was not transparent when funding reserves. The Board: Adopted budgets that overestimated … Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… … Determine whether the Town of Vestal Town former police chiefs former chief separation agreement and related …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District operates one school with approximately 450 students attending Kindergarten through Grade 6 and contracts with a neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Springfield – Credit Card Purchases (2020M-138)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local … journal entries to provide additional oversight of the CFO’s duties. Establish a written agreement with the IDA that …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationMinerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … formal and adequate policies and procedures related to the processing of payroll outside of normal pay dates. … officials did not develop policies or procedures related to the periodic review and reconciliation of payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsBenefits
… available to all employees and their dependents. Opt-Out Program allows eligible employees, who have other … insurance, to opt-out of their insurance coverage in exchange for an incentive payment. Productivity Enhancement Program (PEP) allows eligible employees to exchange previously accrued leave in return for a credit to …
https://www.osc.ny.gov/jobs/benefitsXVIII.1 Capital Projects – XVIII. Capital Projects
… will need to be cleared to see the most recent versions of these documents. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipSecurity Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication … of the questions is, “Were all computer users provided IT security training?” The question is followed by a prompt to … parties and ask that they complete and return it. In any event, the governing board will probably need to speak with …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… a salary of over $70,000. As a state retiree under the age of 65, Sciacca was not allowed to earn more than $30,000 … while continuing to receive his pension without a waiver under Section 211 of the Retirement and Social … The investigation revealed that while Sciacca had a lawful waiver from Sept. 1, 2005 through June 30, 2011, he did not …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Baldwin Union Free School … the 120 total individuals tested (115 selected employees and all five board members), 17 employees and the five volunteer board members did not complete the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1951
… II credits in each year of the program . The Governor’s Office of Employee Relations (GOER) Memorandum dated … to cash out up to 120 hours once per year. Employees do not need to be currently enrolled in the Over40 Comp Time … the Tax and Compliance mailbox. … State Agencies Bulletin No 1951 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1867
… for processing the 2020 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in the following bargaining … (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-outOpinion 91-17
… in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or treatment of human …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 89-32
… authorize conduct otherwise prohibited. August 30, 1989 Nancy Rhodes, Treasurer County of Hamilton … Whether a county …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Monroe County – Golf Course Contract Management (2014M-111)
… County did not enforce the contractual provision requiring daily deposits of golf-fee revenues into a County bank … to enforce deliverables. Inspect and audit detailed daily cash receipts and revenue records and require the operator to make daily deposits into a County-designated bank account. Require …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Credit for Previous or Military Service – Police and Fire Plan
… your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you … … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-service