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Waverly Central School District – Financial Condition (2013M-148)
… Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by … included the use of fund balance to finance operations in order to keep the real property tax levies at amounts the … District officials intentionally continue to collect taxes in excess of what is necessary for financing current …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Hancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … The Town of Lincoln is located in Madison County and has a population of approximately 2,000. The Town is governed by … fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This primarily occurred …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town … not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Vested Retirement Benefit – New Career Plan
New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… taxpayer money will not get away with it,” said DiNapoli. “My office is working hard every day to expose public … County Sheriff’s Department for working closely with my staff as we continue our audit and investigation into the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… if you leave public employment before retirement age and you have five years of credited service. When you reach … be entitled to a retirement benefit based on your service and salary earned when you were an active member. 1 The date … of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. Early retirement with a …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Career Plan
Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitMonroe County – Golf Course Contract Management (2014M-111)
… January 1, 2012 through February 13, 2014. Background Monroe County is located in western New York on the south … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Irvington Union Free School District – Information Technology (2016M-266)
… Key Findings The acceptable use policy does not address computer users who do not use the District’s computers for instructional purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal … what constitutes appropriate and inappropriate use of IT equipment, the Board’s expectations concerning personal use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Campbell-Savona Central School District -- Budget Review (B2-14-11)
… their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, … District’s projection. District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Saranac Central School District – Tuition Billing and Collections (2023M-90)
… had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students … at the District. Maintain a receivable control account in the District’s accounting records to ensure that tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Vested Retirement Benefit – Regional State Park Police Plan
… if you leave public employment before retirement age and have five years of credited service. When you reach … be entitled to a retirement benefit based on your service and your earnings when you were an active member. 1 The date … to file a retirement application when you become eligible and wish to receive your benefit. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – En-Con Police Officers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public … retirement benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement benefit is payable for your lifetime. You may elect one of several payment …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Forest Rangers Plan
Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefitBenefits
… The Office of the State Comptroller offers competitive salaries and benefits, … New York State offers generous salaries advancement opportunities and …
https://www.osc.ny.gov/jobs/benefitsCity of Lockport - Budget Review (B1-16-16)
… independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as amended … expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The Common … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … Wilson Central School District Reserves and Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The … schools with approximately 4,200 students, is governed by an elected nine-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefits