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Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)

… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the District’s financial operations for the period January 1, … by the District, maintain detailed records of when funds are received, perform timely and accurate bank …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operations

Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)

… 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations

20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans

… service, as specified by the New York State Retirement and Social Security Law (RSSL). You must separate from … month in which you turn 65. If you are over age 65 when your employer adopts this benefit, you must be separated from … apply for a service retirement benefit, read Applying for Benefits . … Special 20 and 25Year Plan information for PFRS …

https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-d

Service Retirement Benefit – Regional State Park Police Plan

… York State police officer service. Or, you may qualify for a service retirement if you reach age 60 before having served 25 years as a regional state park police officer. The Benefit With 25 … information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefit

Niagara Charter School – Student Enrollment and Billing (2013M-294)

… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through … that currently has 10 members, including one parent and two teacher representatives. The School’s operating … million. Key Findings Certain billings were not accurate and enrollment was not always adequately supported. In some …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294

Lockport Housing Authority – Executive Director’s Compensation (2015M-329)

… 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The … units under the Section 8 program. The Authority is governed by a seven-member Board of Commissioners (five … Key Recommendations Ensure that the Executive Director is compensated in accordance with Board and Council approved …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329

Newark School District Public Library – Board Oversight (2014M-54)

… of June 30, 2013) to be improperly deposited in types of investments which are not allowed by law, putting Library … to disburse payroll by accessing the Library’s bank account and withdrawing enough funds to cover payroll, … of its investment policy, divest from all improper investments and place all Library moneys in time deposits, …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

Cleveland Hill Union Free School District – Financial Condition (2013M-272)

… in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three … years. For example, at June 30, 2013, unexpended surplus funds exceeded statutory limits by approximately $3.2 … surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers and is in …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272

Freeport Union Free School District – Financial Condition (2016M-300)

… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements … Freeport Union …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

St. Lawrence County – Financial Condition (2016M-173)

… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and encompasses …

https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173

Early Retirement – Article 14 Benefits

… With 20 years of service credit, you can apply for early retirement regardless of your age. The early … thereof) beyond 20 years. Your total benefit cannot exceed 50 percent of your FAS. When you turn 62, the early retirement benefit is reduced by 50 percent of your primary Social Security …

https://www.osc.ny.gov/retirement/publications/1644/early-retirement

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds

Washingtonville Central School District – Reserve Funds (2014M-45)

… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)

… was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year were about $5.6 million. Key … their residence in each of the resident school districts for the 30 students reviewed. At the end of the fiscal year, …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013m

New Hope Fire Department – Board Oversight (2017M-298)

… did not provide adequate oversight of financial activities or establish internal controls over transaction authorization … records. Key Recommendations Review and update the bylaws, or adopt policies and procedures, to establish internal …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298

New Paltz Central School District – Financial Condition (2014M-38)

… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 30, 2013. … Board of education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $52 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38

How is an audit scheduled?

… from a variety of sources and consider items that come to our attention such as the results of an analysis of … audits of school districts and BOCES by our Office. … How is an audit scheduled …

https://www.osc.ny.gov/local-government/audits/how-audit-scheduled

State Agencies Bulletin No. 1261

… Purpose To provide information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting … health insurance should be referred to the agency Health Benefits Administrator or the Department of Civil Service. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1261-restoration-contract-pay-and-additional-pay-21p-institution-teachers