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South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255South Lewis Central School District – Financial Condition (2016M-83)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … has not adopted a multiyear capital or operations plan to outline the use of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Westhill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through … Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … budgets. Develop comprehensive policies for establishing and using reserve funds. Develop a plan for the use of excess …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Bellmore Union Free School District – Financial Condition (2016M-276)
… 2015. Background The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The … operates three schools with approximately 1,020 students, is governed by an elected five-member Board of Education. … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276East Bloomfield Central School District – Online Banking (2016M-14)
… Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
… audit was to review the District’s financial management for the period July 1, 2010 through August 6, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $16.4 million. … District’s financial condition and identify opportunities for costs savings and efficiencies. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds and … The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Milford Central School District – Financial Condition (2016M-87)
… of Audit The purpose of our audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Mount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … $24.4 million. Key Findings The District did not have documentation to support that any of its reserves were formally established and did not have a written reserve policy. The Board did not maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Purpose of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 through … Background The Hamilton Central School District is located in the Village of Hamilton and the Towns of Brookfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting practices for the period July 1, 2014 … 31, 2016. Background The Evergreen Charter School is a public school financed by local, State and federal resources …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorEast Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessGarrison Union Free School District – Financial Condition (2016M-108)
… Background The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The … which operates one school with approximately 300 students, is governed by an elected seven-member Board of Education. … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Borrowing Against Your Contributions – Police and Fire Plan
… 1 and 2 Members The following rules apply when borrowing against your contributions: You must be in active service and … 5 and 6 Members The following rules apply when borrowing against your contributions: You must be in active service and …
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributionsBorrowing Against Your Contributions – En-Con Police Officers Plan
… 1 and 2 Members The following rules apply when borrowing against your contributions: You must be in active service and … 5 and 6 Members The following rules apply when borrowing against your contributions: You must be in active service and …
https://www.osc.ny.gov/retirement/publications/1822/borrowing-against-your-contributionsBorrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You must be in active service and have one year of member service credit. You repay each outstanding loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may … you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You …
https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributionsBorrowing Against Your Contributions – Career Plan
… You must be in active service and have one year of member service credit. You repay each outstanding loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may … you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributions