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Taconic Hills Central School District – Financial Management (2019M-155)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit. Key Findings The Board overestimated appropriations by a total of $12.6 … Determine whether the Board and District officials adopted realistic budgets to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 through May 31, 2013. … and related expenditures were appropriately accounted for. Key Recommendations No recommendations were included in …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Southwestern Central School District – Claims Processing (2016M-356)
… was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $26.6 million. Key Finding Except for minor discrepancies that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Tioga Central School District – Financial Condition (2015M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the last three fiscal years, District officials have not established structurally balanced budgets. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168State Agencies Bulletin No. 1112
… agencies that the pensionable overtime earnings limit for calendar year 2012 is $15,913.50. Affected Employees … January 1st. OSC Actions Once processing is complete for the final 2011 paycheck (Administration checks dated … the pensionable overtime earnings limit of $15,913.50 for 2012. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employeesRetirement System Membership – En-Con Police Officers Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members … Special Plan Coverage If you become employed as a police officer in the New York State Department of …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipMore About This Retirement Plan – New Career Plan
… System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These … of New York, administers these plans. Our main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planDiNapoli Honors Hispanic Leaders
… District 17 Yadira Ramos-Herbert, first Latina Mayor of the City of New Rochelle Maria Kercado, President, Labor Council for … Rochelle. The annual event was held this year at Cafetero Coffee Company in New Rochelle in Westchester County on …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersOvertime Compensation – Enhanced Reporting
… Overtime paid at time and a half, double time or greater; Recall overtime; and Holiday premium pay for holidays …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationBethlehem Central School District – In-School Internet Connectivity S9-22-1
… (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s recommended bandwidth of … Department (NYSED). When tested, the average wireless Internet download speed was 142 Mbps. The District’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Clymer Central School District – Payroll (2023M-168)
… pay rates or incorrect hours/days worked to calculate 16 employees’ pay. Paid five employees a total of $4,792 for … not authorized by the Board of Education (Board) and paid 16 employees perfect attendance awards totaling $2,550 that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Upper Jay Fire District – Board Oversight (2023M-24)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… services. Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were … the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMadison County - Claims Audit and Payment Process (2019M-142)
… when required by law. Ensure all claims contain sufficient detail and supporting documentation prior to approval. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Columbia County – Payroll (2014M-121)
… complete and certify their hours worked on a time record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys … supervisors or department heads. Ensure that the duties of payroll batch entry and approval are properly segregated. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… purpose of our audit was to assess the District’s Medicaid reimbursement procedures for the period July 1, 2015 through … service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation for claiming reimbursement. The District did not submit claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… 2017. Background The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of … fire protection services to Town residents. The Department is governed by an elected four-member Executive Board and … Service Form 990 for tax-exempt organizations. The Board is not reporting payments made to an individual performing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… of Audit The purpose of our audit was to determine whether District officials effectively managed general fund balance … period July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMarathon Central School District – Fund Balances (2017M-280)
Marathon Central School District Fund Balances 2017M280
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280