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Special Accidental Death Benefit – Special 20- and 25-Year Plans
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, your surviving …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitPulaski Academy and Central School District – Financial Condition (2016M-81)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Newark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s financial … October 13, 2015. Background The Newark Valley Central School District is located in the Towns of Maine and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mOtego-Unadilla Central School District – Financial Condition (2015M-245)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … balanced budgets with sufficient recurring revenues to finance recurring expenditures. Continue to review and seek alternative ways to lower expenditures. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Central Square Central School District – Claims Auditing (2016M-292)
… The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Brocton Central School District – Purchasing (2015M-305)
… Chautauqua County. The District, which operates one school with approximately 615 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… August 12, 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of the Berkshire Farm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67St. Regis Falls Central School District – Fund Balance (2016M-141)
… our audit was to review the District’s financial condition for the period July 1, 2012 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $8.1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Scarsdale Union Free School District – Information Technology (2016M-252)
… and protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 and 2015-16 fiscal years were approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Malverne Union Free School District – Fund Balance (2016M-120)
… Malverne Union Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Depew Union Free School District – Financial Condition (2016M-229)
… Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates three schools … Board and District officials overestimated appropriations in the adopted budgets and allowed unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229East Moriches Union Free School District – Claims Processing (2016M-273)
… The purpose of our audit was to examine claims processing for the period July 1, 2014 through May 31, 2016. Background … The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $25.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… authorization. Key Recommendations The claims auditor should audit all credit card claims prior to payment. The Board should not allow third-party vendors to directly debit funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Wantagh Union Free School District – Financial Condition (2016M-363)
… The Wantagh 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 … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit. … Wantagh Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
… or raise additional revenues, the District’s fund balance will continue to decline. Key Recommendations … or raise additional revenues to avoid overreliance on fund balance. … West Hempstead Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Bellmore Union Free School District – Payroll (2023M-129)
… increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Village of Schaghticoke – Board Oversight (2023M-78)
… the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Little Flower Union Free School District – Tuition (2015M-233)
… was to review tuition billing and collection procedures for the period July 1, 2014 through June 30, 2015. Background … an appointed nine-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233