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Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance subsequent years’ budgets, which was not used. We …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds

Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)

… and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. … Legislature. General fund budgeted appropriations for 2017 totaled approximately $99 million. Key Findings The … The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), resulting in an …

https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity funds were adequately safeguarded and cash collections and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69

Randolph Academy Union Free School District – Financial Management (2015M-248)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Board has not adopted written policies and procedures to help guide the tuition billing and collection process. The … procedures for tuition billing and collection. Continue to work with SED to ensure that reconciled tuition rates are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

East Ramapo Central School District - Nonpublic School Transportation (2019M-107)

… school students. Key Findings District officials did not have documentation that they were only paying for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019m

Mid-Hudson Library System – Procurement (2016M-261)

… Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster … of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled … are made using State contract on behalf of member public libraries. Modify the Library System's procurement policy to …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Incarcerated and Death Matches

… 2014 through February 2017. We matched the payments to the New York State Department of Corrections and Community … 2016 through March 2017. We also matched the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to determine if payments NYSIF made were appropriate. …

https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matches

Cazenovia Central School District – Financial Condition (2015M-327)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The … over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million from reserves to help …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Hoosic Valley Central School District – Financial Management (2014M-6)

… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period … included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6

Candor Central School District – School Lunch Operations (2015M-173)

… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … Key Findings The District is serving nutritious meals to its students, but the meals cost more to prepare than the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … $12.5 million. Key Findings The District does not have written policies for adding, deleting or modifying …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Dansville Central School District – Separation Payments (2016M-102)

… examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102

Cohoes City School District – Budgeting (2016M-111)

… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111

Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)

… Purpose of Audit The purpose of our audit was to assess the internal controls over selected District … totaling $2.2 million, appeared higher than necessary to fund costs that can be legally paid from these reserves. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves

Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key … are financed in accordance with District standards and use any excess funds identified to benefit District residents in …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … process, resulting in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in questionable purchases, including gas, …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Fire District Information: Fire District Training Providers

… 10901 Course Certified Through: 5/5/2026   Law Offices of Mark C. Butler, PLLC Website: https://www.markcbutler.com/ Contact: Mark C. Butler, Esq. Phone: (716) 633-0911 Email: …

https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providers

State Agencies Bulletin No. 1735

… Work in one of the five boroughs of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate effective date Have an annual rate (including Location Pay) of less than …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1735-minimum-wage-differential-annual-employees

Available Options – Police and Fire Plan

… year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … If all of your accumulated annuity savings contributions have been expended, all payments will cease upon your death. … your benefit will be increased to the amount you would have received if you had selected the Single Life Allowance …

https://www.osc.ny.gov/retirement/publications/1512/available-options

Available Options – Non-Contributory Plan with Guaranteed Benefits

… year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … If all of your accumulated annuity savings contributions have been expended, all payments will cease upon your death. … your benefit will be increased to the amount you would have received if you had selected the Single Life Allowance …

https://www.osc.ny.gov/retirement/publications/1513/available-options