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North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The … Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … paycheck of salaried employees against the information in the payroll financial system. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationElwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Credit for Previous or Military Service – Career Plan
… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your … an earlier tier of membership does not always result in a better benefit. Please review your options carefully …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your … an earlier tier of membership does not always result in a better benefit. Please review your options carefully …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your … an earlier tier of membership does not always result in a better benefit. Please review your options carefully …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your … an earlier tier of membership does not always result in a better benefit. Please review your options carefully …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your … an earlier tier of membership does not always result in a better benefit. Please review your options carefully …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceConclusion – Improving the Effectiveness of Your Claims Auditing Process
… employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … claims auditing process also builds taxpayer confidence in the operations of their local government or school … any questions you have regarding the information contained in this guide or any special circumstances with which you may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTrumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert in Seneca County; and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Sag Harbor Union Free School District – Child Care Program (2016M-211)
… The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school … should be charged and whether registration fees were paid in full. Key Recommendations Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mAssertive Community Treatment Program
… serious mental illness; to support children and families in their social and emotional development and in the early identification and treatment of children’s … recipient data and outcomes. To ensure effectiveness in delivering services, ACT provider teams are required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… also did not receive or review cancelled checks (or check images) and did not prepare monthly bank reconciliations to … financial institution provide cancelled checks or check images. Prepare monthly bank reconciliations and the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Delaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Global Concepts Charter School – Cash Disbursements (2017M-126)
… Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Falconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … legal limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, … that serve approximately 800 students and 220 employees, is governed by an elected seven-member Board of Education. … productivity level for meals per labor hour (MPLH) is below the industry average. District officials paid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354State Agencies Bulletin No. 2038
… processed automatically. Affected Employees: All employees in Bargaining Unit 31, represented by APSU, who meet the … Services Unit (APSU – BU 31) are due salary increases in April 2019, April 2020, April 2021, and April 2022. … This report will be sorted by DeptID and then by employee name, in alphabetical order. Fields in the report include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2038-agency-police-services-unit-apsu-retroactive-increases-command-paymentPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … Findings District officials overestimated expenditures by a total of more than $15 million (6 percent) for fiscal years … advisors ensure that pre-numbered receipts are issued when funds are collected. If not practical, the Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra