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Village of Franklin – Fund Balance Management (2018M-13)
… 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. … through 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May … 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206City of Watertown – Information Technology (2017M-184)
… private and sensitive information on City servers and in its financial system for the period July 1, 2015 through … April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… financial condition for the period July 1, 2013 through June 30, 2017. Background The Jordan-Elbridge Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementTrain On-Time Performance (Follow-up)
… Our prior audit determined that, for calendar years 2013 and 2014, Subways’ reports show actual On-Time Performance … 91.9 percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP averaged 81.2 percent. In late March 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overMinisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … ensuing year’s budget. District officials did not develop a plan to reduce the unreserved fund balance in the general fund to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Creditable Service – State Police Plan
… may also receive credit for service as a: Police officer in the New York State Department of Environmental … and deputy sheriff service; Detective investigator service in the office of a district attorney; Service as uniformed personnel in institutions under the jurisdiction of the Department of …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOverview – Special 20- and 25-Year Plans
… Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewReceiving Your Benefit and Filing Your Option Election – New Career Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionContract Advisory No. 22
… meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date of the contract and … to facilitate the closing of aged contracts, including making final payments and cancelling purchase orders on a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemPort Jervis City School District – Financial Condition (2016M-319)
… Adopt budgets that represent the District’s actual needs and discontinue the practice of appropriating fund balance … identify a clear intent or plan regarding the purpose, use and replenishment of funds, when appropriate. … Port Jervis …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Sherman Central School District – Claims Processing (2016M-352)
… to examine the claims audit process for the period July 1, 2014 through September 9, 2016. Background The Sherman … Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which … totaled approximately $9.5 million. Key Findings The Board and District officials have not developed adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… health insurance contributions for the period July 1, 2014 through January 5, 2016. Background The Union Springs … located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceStamford Central School District – Fund Balances (2016M-106)
… located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Town of Carroll – Town Clerk (2022M-20)
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… maintain documentation to support attendance for training and we were unable to determine which staff member … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… report - pdf] Audit Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against … the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only teaching …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … staff training. Documentation to support attendance for the training was not maintained and we were unable to … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… - pdf ] Audit Objective Determine whether the West Genesee Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-new