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Lyons Central School District – Multiyear Planning (2015M-337)
… is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. The District, which … have not developed comprehensive multiyear financial and capital plans. District officials have not formalized …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Depew Union Free School District – Financial Condition (2016M-229)
… School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates … totaled approximately $41 million. Key Finding The Board and District officials overestimated appropriations in the adopted budgets and allowed unrestricted fund balance to exceed the statutory …
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)
… Key Findings The claims auditor did not properly identify and report all confirming purchase orders to the Board. The … District’s checks. Key Recommendations Properly identify and report to the Board all instances of confirming purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Cortland Enlarged City School District – Fund Balance (2017M-65)
… Budgeted appropriations for the 2016-17 fiscal year total approximately $49.6 million. Key Finding For fiscal … use of fund balance by seeking alternative financing sources where available or reducing expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Ramapo Catskill Library System – Procurement (2015M-84)
… County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and … by an 11-member Board of Trustees, elected by the member libraries’ board members. Budgeted appropriations for 2014 … making purchases on behalf of the System’s member public libraries. Library System officials have not adopted a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84State Agencies Bulletin No. 1929
… that the pensionable overtime earnings limit for Tier 6 TRS members for school year 2021-2022 is $17,301. Affected Employees Employees who are Tier 6 members of TRS Plan Type 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… it receives and disburses. Many of these requirements are mandated by the Federal Program Information Act of 1977, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsOperational Advisory No. 24
… of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding … State payments. For specifics, please visit the Guide to Financial Operations, Chapter XV - End of Year . Please …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesProvisions for an Accidental Death Benefit – World Trade Center Presumption
… for World Trade Center Notice (RS6047-N) by September 11, 2026; You retired under a service or disability retirement; …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitWestchester County – Budget Review (B18-6-2)
… estimates. Consider the potential financial impact of the settlement of the expired CBAs and be prepared to provide the …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Quogue Union Free School District – Financial Condition Management (2017M-196)
… officials effectively managed general fund balance for the period July 1, 2012 through June 30, 2017. Background … has approximately 110 students. Budgeted appropriations for the 2017-18 fiscal year total $8.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mRetiring 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)
… 10, 2015. Background The Pleasantville Union Free School District is located in the Village of Pleasantville in … Pleasantville Union Free School District Financial Condition 2015M311 …
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)
… maintained or guidelines for using, approving, recording and reviewing leave accruals. The District allowed 10-month … approving their own absences. Key Recommendations Develop and implement written policies documenting the type of leave records to be maintained and procedures to follow for using, approving, recording and …
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)
… The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Sewanhaka 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)
… over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $90 million. Key Findings … that District officials developed written procedures for processing or approving separation payments and there was …
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)
… not directly supervise the application of her signature on checks. Certain reserves had significant balances when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251