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State Comptroller DiNapoli Releases School District Audits
… In addition, the last comprehensive physical inventory count was conducted in 2003. Putnam Central School District – …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Oversight of Critical Foster Care Program Requirements (Follow-Up)
… in our initial audit report, Oversight of Critical Foster Care Program Requirements (Report 2015-S-79 ). … regulates and supervises child welfare services, including foster care and adoption, through its Division of Child … Social Services (counties). These entities administer the foster care program, including placing children in foster …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followEmerging Manager Program
… managers based on a survey within the emerging manager community. Our program has also compiled an Emerging Manager … monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerVillage of East Rockaway – Justice Court Operations (2017M-206)
… The purpose of our audit was to determine whether the Justice ensured that Justice Court money was accurately collected, recorded, … during the audit period totaled $491,788. Key Findings The Justice’s cash exceeded known liabilities by at least $1,963 … Village of East Rockaway Justice Court Operations 2017M206 …
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)
… of Audit The purpose of our audit was to determine whether City officials adequately safeguarded personal, 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 …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … unrestricted fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementReceiving 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-electionCreditable Service – State Police Plan
… as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOverview – Special 20- and 25-Year Plans
… made in anticipation of retirement; and Any payments made for time not worked. * Note: Legislation changed the FAE calculation for Tier 6 members. For members who retired before April 1, 2024, your FAE was …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewContract Advisory No. 22
… basis. References: SFS Secure Job Aids: JAA-PO220-021 Viewing PO Information for Canceled and Closed POs – FYE JAA-PO220-034 Viewing PO Information for Canceled and Closed POs - Lapsing …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… 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/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire 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/1512/receiving-your-benefit-and-filing-your-option-electionVested Retirement Benefit – Special 20- and 25-Year Plans
… or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement … Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and you may elect one of several pension payment …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… and expenditure projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background … adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and … While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total collections to …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Village of Franklin – Fund Balance Management (2018M-13)
… is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is … year-end total fund balance increased by 46 percent from 2014-15 through 2016-17. Budgeted general fund appropriations … while actual revenues exceeded budgeted revenues in 2014-15 and 2015-16 by an annual average of 18 percent. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Middletown Enlarged City School District – Financial Condition (2017M-245)
… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… adequately performed the duties as chief financial officer for the period January 1, 2015 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.5 million. Key Findings The … has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … a five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $790,000. Key … the close of the fiscal year. Conduct an audit, or arrange for an audit, of the Clerk-Treasurer’s records and reports on …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… not been developed. The District does not have service level agreements for services provided by OUBOCES and MHRIC, … all IT services are provided based on a formal service level agreement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146