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Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through September 23, 2013. … The District’s general fund budget totaled $215,255 for the 2013 fiscal year. Key Findings The Board does not … the Board cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329State Agencies Bulletin No. 1829.1
… CSEA Retroactive Salary Increase and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and the CSEA, provides for a salary increase of two percent (2.00%) for fiscal year 2020-2021 and includes the April 1, 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2State Agencies Bulletin No. 892
… automatically. Affected Employee Eligible employees in Bargaining Unit 67 Background Chapter 49 of the Laws of … if the employee: has completed one (1) year of service in such grade by April 1, 2009; and did not receive a Performance Advance in October 2008; and was rated “Satisfactory” or its …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/892-april-2009-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 926
… Rate; must be greater than the employee’s current salary; can exceed the Job Rate of the employee’s current grade. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/926-october-2009-performance-advances-and-longevity-payments-graded-and-nsDiNapoli Announces State Contract and Payment Actions for July 2015
… to the Port Authority of New York and New Jersey for the La Guardia Airport flood control project. Office of Parks, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015Olean City School District – Financial Management (2016M-210)
… District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $38.9 … fund balance was not needed in the annual budgets for the past three years because District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… The Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularConnetquot Central School District – Financial Condition (2015M-98)
… The Board did not adopt realistic budgets based on historical costs and trends. The District consistently … appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the statutory … budgets that reflect the District’s actual needs based on historical trends or other identified analysis. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Rochester Academy Charter School – Purchasing (2013M-144)
… the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school … Rochester Academy Charter School Purchasing 2013M144 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Friendship Central School District –Procurement (2016M-175)
… is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases were … when they sought competition. Key Recommendations Review and revise its procurement policy to include clear language …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight … Key Findings The District overestimated appropriations in the adopted budgets by about 14 percent annually over the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… 1, 2014 through January 31, 2016. Background The Whitney Point Central School District is located in the Towns of … Whitney Point Central School District ExtraClassroom Activities …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mAlexandria Central School District – Financial Condition (2016M-5)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $12.4 … The Board continually overestimated appropriations for the last three years. Although the Board appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in Genesee County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Hudson Housing Authority – Board Oversight (2016M-302)
… of Audit The purpose of our audit was to assess the Board’s oversight of the Authority’s financial operations for the … an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies to ensure … that claims are in accordance with purchasing policies and credit card payments are based on credit card statements. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Indian River Central School District – Financial Condition (2016M-287)
… period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns … Indian River Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. … 5,600 residents within the Town. Budgeted appropriations for 2014 totaled approximately $2.47 million. Key Findings … did not provide documentation showing Board approval for the 2013 salary and wage increases for six employees, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49LaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 through … from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Willsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … book balances. Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Credit for Previous or Military Service – Article 14 Benefits
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … was with another retirement system, please write to our Member & Employer Services Bureau. For reinstatement to …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-service