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New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… on changes that have occurred since the time they were first developed. Adopt a reserve plan that addresses the …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesRochester Academy Charter School – Purchasing (2013M-144)
… decisions and payments. As a result of this weakness we reviewed 76 disbursements totaling $320,000 to determine if the disbursements were for school purposes, properly … to ensure compliance with the School’s charter. We found that the School used restrictive practices in some …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144One-Year FAS – Career Plan
… If your employer has adopted this benefit, your retirement …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… of employer adoption. By doing so, you waive the right to continue in service until age 70. You must separate from … month following your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or if you … FAE. The Benefit This coverage provides an additional pension benefit of 1.66 percent of your FAE for each …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOne-Year FAS – New Career Plan
… If your employer has adopted this benefit, your retirement …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and … update a multiyear financial and capital plan for a three- to five- year period that addresses the District’s use of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Town of Stony Point – Budget Review (B6-13-15)
… in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town of Stony Point, … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … (one-shot) revenue that will be received in one year, but will not necessarily recur in the following year. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Somers – Justice Court (2013M-198)
… March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and … 2012 to March 31, 2013. Key Findings We found weaknesses in the Court’s internal controls and a lack of oversight of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Valhalla Union Free School District – Network User Accounts (2022M-26)
… - pdf] Audit Objective Determine whether Valhalla Union Free School District (District) officials adequately managed … corrective action. … Determine whether Valhalla Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… documentation to support attendance for trainings and we were unable to determine which staff members participated. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkTown of Wolcott – Financial Management (2020M-131)
… capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan … agreed with our findings and indicated they have begun to inititate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Canton Central School District – Financial Condition (2013M-287)
… fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-2872019 Annual Audit
… (i) complied with the New York State Workers’ Compensation Law, (ii) were consistent with applicable fee schedules, and … Security Number, Date of Birth, Claimant Address, and Payment Address) in a more accessible format and TPA …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditState Agencies Bulletin No. 1881
… York City Education Board Retirement System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, … Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year and is based on the Consumer Price Index on December 31 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTown of Columbus – Budget Development Practices (2012M-225)
… of the Town’s general and highway funds to determine if the budgets were reasonable for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHealth and Safety of Children in Foster Care (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followGroton Central School District – Financial Management (2014M-288)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2013 … through August 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… implemented. Current weights and measures software does not have audit trail capabilities. Key Recommendations … and procedures to ensure a proper segregation of duties. If duties cannot be segregated adequately, implement …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and