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McGraw Central School District – Fund Balances (2017M-248)
… million. Key Findings District officials appropriated, on average, $638,300 of unrestricted fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Town of Cambria – Capital Projects Financing (2017M-161)
… prior to starting a capital project and prior to issuing BANs. Approve the issuance of debt only when it is needed to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161One-Year FAS – Police and Fire Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the … the wages in the previous 12-month period by more than 20 percent. Any amount over 20 percent will be excluded from the …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – New Career Plan
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year … The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular … the total amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a … one-year FAS includes only the regular compensation earned during the last 12 months preceding retirement. The … following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasTully Central School District – Financial Management (2016M-359)
… 31, 2015. Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland … operates two schools with approximately 860 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesSexual Offender and Management Treatment Act Program
… process typically referred to as SOMTA. The SOMTA program is designed to closely supervise and treat sex offenders who … methodology established by management. Accordingly, there is no indication that SOMTA appropriations have been …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programChurchville-Chili Central School District – Financial Management (2015M-354)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through September 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $79.5 … the limit in each year. The Assistant Superintendent for Business provides the Board with an annual reserve report …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brushton-Moira Central School District – Financial Condition (2015M-340)
… $17.8 million. Key Findings The Board adopted budgets that did not include estimates of recurring revenues or … the statutory limit. District officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets … balance is in compliance with statutory limits. Develop a multiyear financial plan and monitor and update the plan on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Village of Clayville – Board Oversight (2015M-115)
… deposits on a timely basis. The Board did not audit claims prior to approving them. Budget-to-actual reports provided to … Key Recommendations Deposit all moneys collected within 10 days of receipt. Review each vendor claim for appropriateness … Prepare and submit the annual financial report within 60 days of the close of each fiscal year. Conduct or arrange …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Saugerties Central School District – IT Asset Management (S9-22-05)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 33 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Rochester Academy Charter School – Purchasing (2013M-144)
… detail to support the expenditure. Discontinue the practice of making split payments to vendors. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… which provides education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a public school that is not under the control of the local school board, is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The … operates eight schools with approximately 6,170 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The … three schools that serve approximately 1,800 students, is governed by an elected seven-member Board of Education. … an administrator for the financial software to clarify who is responsible for financial software administration. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… analysis and evaluate the impact of debt issuance on District programs and taxpayers. Develop policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… School District (District) officials ensured that unneeded network user accounts were disabled in a timely manner. Key … Findings District officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and additional entry …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m