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Comptroller DiNapoli Releases School Audits
… cash to pay district bills and other obligations when due. Sidney Central School District – Expenditure …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1931
… of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing. Affected … are affected. Background Certain chart of accounts strings in SFS, attached to position pools in PayServ, will be lapsing and will no longer be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsLong Island Association for AIDS Care
… for employee health insurance (i.e., medical and dental expenses). As a result, we continued our examination of medical and dental expenses claimed for reimbursement by LIAAC under … for payment totaling $120,293 for employee medical and dental expenses for the period February 2014 through May …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… in Goshen, New York, was originally founded as Orange County Cerebral Palsy Association, Inc. Inspire provides a … as needed. Other Related Audits/Reports of Interest Summit Educational Resources: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualAccess Controls Over Student Information Systems (2014-MR-1)
… [read complete report - pdf] We also released 6 letter reports to the following school … , Indian River Central School District [pdf] , Lowville Academy and Central School District [pdf] , Madison Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 … The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more than $2 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and salary earned when you were an active member. 1 Tier 1 members under the alternative age 55 plan may receive their full vested benefits at age 55. Tier 2, 3 and 5 members under this plan may receive their … retirement, between ages 55 and 62, with reduced benefits. Tier 1 members under the age 60 plan may receive their full …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitContributing Toward Your Retirement – State University Police Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 … 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary … contributions are not annuity savings contributions and will not provide you with an annuity when you retire. …
https://www.osc.ny.gov/retirement/publications/1823/contributing-toward-your-retirementWaverly Central School District – Financial Condition (2013M-148)
… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings … are not developing realistic expenditure budget estimates. For the fiscal years ended 2008 to 2011, the District spent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Hancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden is … water fund’s year-end fund balance increased from $76,272 to $194,688 from fiscal years 2007-08 to 2011-12, and is now …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Lincoln – Financial Management (2013M-245)
… 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Vested Retirement Benefit – New Career Plan
New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitCredit for Previous or Military Service – Career Plan
… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… if you leave public employment before retirement age and you have five years of credited service. When you reach … be entitled to a retirement benefit based on your service and salary earned when you were an active member. 1 The date … of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. Early retirement with a …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-service