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One-Year FAS – New Career Plan

… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the … Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination …

https://www.osc.ny.gov/retirement/publications/1515/one-year-fas

Local Sales Tax Sharing in New York State

… Most counties in New York State share a portion of their local sales tax revenue with cities, … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other … sales tax within their boundaries, rather than receive a share of the county’s sales tax collections. For more …

https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-state

Local Road Conditions in New York State

… about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite a bit from … for every relevant county city town village and borough in New York State …

https://www.osc.ny.gov/local-government/local-road-conditions-new-york-state

Real Property Tax Cap - School Districts Guidance

… County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies … LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should … Real Property Tax Cap School Districts Guidance …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidance

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… penalties. The Board did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the … the Board did not monitor and amend the budgets resulting in a negative fund balance since 2016. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120

Bethpage Public Library – Procurement (2019M-219)

… Determine whether the Bethpage Public Library Library Board of Trustees Board ensured goods and …

https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219

Town of Wolcott – Financial Management (2020M-131)

… manage the Town’s financial condition, did not have a clear understanding of the laws governing the finances of … an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably … for and allocating certain revenues and expenditures in the town-wide (TW) and town-outside-village (TOV) general …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … adequate procedures to review and verify that all data in the annual report is accurate and complete. IDA officials … Appendix C includes our comment on issues raised in the IDA’s response letter. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Town of Frankfort – Justice Court Operations (2022M-16)

… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

Trumansburg Central School District – Procurement (2022M-13)

… implement the District’s external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement procedures as required by the … 29 purchases totaling $177,032. Use a competitive method to procure professional services and insurance coverage from …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13

Town of Webb Union Free School District – Financial Management (2022M-53)

… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board of Education …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

Determine whether the Town of Delhi Town Board Board properly managed pool project donations and disbursements

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … a result, the lack of suitable records limited our ability to determine if funds were accounted for or used for proper … findings and recommendations and indicated they have begun to take corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Dryden Central School District – Information Technology (2020M-106)

… not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies … accounts and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate … of Information Technology Services (IT Director) failed to determine whether any data was taken or notify either …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Village of Poquott – Justice Court Operations (2019M-214)

… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

Determine whether PhelpsClifton Springs Central School District District officials ensured the economical purchase of fuel

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

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