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Northport-East Northport Union Free School District – Financial Condition (2014M-164)

… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … to ensure that the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-condition

Mechanicville Housing Authority – Tenant Rents (2015M-246)

… internal controls over rent payments received from tenants for the period October 1, 2013 through July 31, 2015. … Background The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The Authority, … Board of Commissioners. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.2 …

https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246

Village of Suffern – Financial Condition (2013M-273)

… to ensure that deficits do not occur and implement a plan to reduce current unexpended fund deficits. … Village of …

https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273

Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)

… meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operations

Lyons Central School District – Multiyear Planning (2015M-337)

… our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015. … Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $20.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337

One-Year FAS – Police and Fire Plan

… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … 20 percent. Any amount over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount …

https://www.osc.ny.gov/retirement/publications/1512/one-year-fas

One-Year FAS – Non-Contributory Plan with Guaranteed Benefits

… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in the one-year FAS calculation: Unused sick leave; Unused …

https://www.osc.ny.gov/retirement/publications/1513/one-year-fas

One-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)

… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … percent. Any amount over the 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount …

https://www.osc.ny.gov/retirement/publications/1511/one-year-fas

One-Year FAS – Career Plan

https://www.osc.ny.gov/retirement/publications/1642/one-year-fas

One-Year FAS – New Career Plan

… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

https://www.osc.ny.gov/retirement/publications/1515/one-year-fas

Canton Central School District – Financial Condition (2013M-287)

… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287

2019 Annual Audit

… totaling nearly $732 million from its four special funds in 2019 - the Uninsured Employers Fund, the Special Fund for … Information System to the Statewide Financial System in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office …

https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-audit

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised … Explore entering into an intermunicipal agreement to purchase fuel. Properly audit fuel invoices to ensure they do not include taxes and unnecessary fees and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

Akron Central School District – Controls Over Compensatory Time (2014M-24)

… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … unexpended surplus funds beyond the statutory limit in each of the five years, 2009-10 through 2013-14. The District overestimated expenditures in its adopted budgets, experienced large operating surpluses …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Mahopac Central School District – Financial Condition (2013M-302)

… audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $112.4 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302

Monticello Central School District – Budgeting (2014M-97)

… through October 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, … reserves in compliance with statutes. … Monticello Central School District Budgeting 2014M97 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

Watertown City School District – Financial Condition (2016M-85)

… our audit was to assess the District’s financial condition for the period July 1, 2014 through October 31, 2015. … Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $68.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85