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Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … loan application and Retirement Online provide examples of how much your reduction would be. Tier 5 and 6 Members If you …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanPleasantville Union Free School District – Financial Condition (2015M-311)
… 2010-11 through 2014-15 that overestimated appropriations and that appropriated fund balance that was not used to fund … would be funded or when each reserve would be used. Two of the District’s reserves were not used effectively … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, … guidelines for using, approving, recording and reviewing leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four allowed by their collective …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Sodus Central School District – Financial Management (2016M-392)
… unused because of overestimated expenditures. The District does not have a written plan detailing the appropriate and … are to be monitored, analyzed and maintained. The District does not have a long-term financial plan for both capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… obituaries and if a retiree is identified as deceased, the secretary contacts any dependents. However, if the spouse of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSewanhaka Central High School District – Student Fees (2016M-296)
… the collection of student fees for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Oxford Academy and Central School District – Financial Management (2016M-6)
… to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… audit was to evaluate the District’s financial condition and controls over fuel inventory for the period July 1, 2013 … Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, which is … District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryManhasset Union Free School District – Separation Payments (2016M-150)
… The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The … by a total of $1,359. Key Recommendations Adopt written policies and procedures for processing and approving retirement incentives and vacation payouts. Direct District Counsel to review retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Morris Central School District – Financial Operations (2015M-251)
… claims processing procedures and fund balance management for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.5 million. … liabilities. Key Recommendations Ensure that BOCES’ claims for goods and services are audited and approved by someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Royalton-Hartland Central School District – Financial Condition (2015M-275)
… which operates three schools with approximately 1,400 students, is governed by an elected seven-member Board of … benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Schuylerville Central School District – Fund Balance (2016M-113)
… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. … the Town of Minden in Montgomery County and the Town of Springfield in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEast Meadow Union Free School District – Financial Condition (2015M-332)
… July 1, 2012 through August 31, 2015. Background The East Meadow Union Free School District is located in the Town … East Meadow Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Amherst Central School District –Financial Condition (2016M-167)
… 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and … Amherst Central School District Financial Condition 2016M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsOtisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Wading River Fire District – Gasoline Credit Cards (2017M-5)
… 1, 2015 through June 30, 2016. Background The Wading River Fire District is a district corporation of the State, … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5