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Partial Lump Sum Payment – Forest Rangers Plan
… (PLS), you must: Retire under a special 20- or 25-year plan; Retire on or after April 1, 2008; Have been eligible to … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-paymentPine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus … funds will be used or replenished. Develop and implement a plan for using the reserve fund surplus balances in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementComptroller DiNapoli Releases School District Audits
… totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned … school district has paid out tax certiorari settlements for the past five fiscal years, auditors found the tax …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsVI.2.B Policies/Laws – VI. Budgets
… The authority to segregate funding is derived from various sections of State Finance Law as well as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsSauquoit Valley Central School District – Financial Condition (2016M-88)
… The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of Frankfort and Litchfield in Herkimer County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Miller Place Union Free School District – Check Signing (2017M-76)
… was to examine the District’s check signing procedures for the period July 1, 2015 through November 30, 2016. … schools with approximately 3,200 students. Expenditures for the 2015-16 fiscal year were approximately $66 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Lyme Central School District – Financial Condition (2016M-383)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8 million. … Key Findings The Board overestimated appropriations for 2014-15 and 2015-16 by an average of $1 million. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition … County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Walton Central School District – Financial Condition (2014M-118)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through January 13, 2014. … with approximately 1,025 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 … and officials appropriated about $552,000 of fund balance for 2014-15. The Board has not prepared and implemented a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Hudson Valley Community College – Tuition and Fees (2016M-348)
… period September 1, 2014 through May 31, 2016. Background Hudson Valley Community College, founded in 1953 as part of … Hudson Valley Community College Tuition and Fees 2016M348 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Forestburgh, Sullivan County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203New Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Sullivan County – Tourism Promotion Services (2014M-61)
Sullivan County Tourism Promotion Services 2014M61
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Report of this Chapter for more information. Vouchers Online Entry of Vouchers by Business Units Online certification must be completed by the Agency … must be changed to use a non-lapsing appropriation. Online certification of reconciliation vouchers must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesFranklinville Joint Fire District – Claims Processing (2017M-141)
… adopted a written claims processing policy. The Chief and assistant chiefs primarily used debit cards to purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Washingtonville Central School District – Financial Condition (2017M-129)
… audit was to examine the District’s financial condition for the period July 1, 2015 through March 17, 2017. … Background The Washingtonville Central School District is located in the Town of Blooming Grove and includes the … balance that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … an elected seven-member Board of Education. Appropriations for the 2016-17 fiscal year total approximately $47 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… year totaled approximately $570,000. Key Findings Board meeting minutes were not transparent, as motions were not … in a timely manner. Key Recommendations Ensure that meeting minutes provide a clear record of Board actions, key …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… had established effective internal controls over payroll and leave accruals for the period July 1, 2012 through … paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051