Search
Restrictions – State Police Plan
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are … from more than two participating employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings … from more than two participating employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsHammondsport Central School District – Nonresident Tuition (2016M-248)
… The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Village of Lindenhurst – Claims Processing (2016M-345)
… claims processing procedures for the period March 1, 2015 through May 31, 2016. Background The Village of … adequate supporting documentation. Not all purchase orders were dated prior to receipt of related invoices. Key … supporting documentation. Obtain approved purchase orders in advance of any purchase. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the … cash receipts are remitted for deposit and that cash is not directly used to pay bills rather than following the … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an … Key Findings The District’s LOSAP point system is not consistent with State General Municipal Law (GML). Some …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mOpinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli Releases State Audits and Examinations
… following audits and examinations have been issued: Office of Information Technology Services (OITS): Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up) … not have established policies and procedures for backup of key division systems In a followup auditors found OITS …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsCost-Saving Ideas: School District Auditing – External Auditor
… required financial statement audit and renders an opinion on whether the financial statements are in accordance with … (PA) registered and licensed to practice in New York State; have or develop expertise in district financial … Guidance for School Districts [pdf]," - Office of the State Comptroller "Sample Request for Proposals (RFP) for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCUNY Bulletin No. CU-369
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleSandy Creek Central School District – Cafeteria Operations (2016M-354)
… which operates two cafeterias that serve approximately 800 students and 220 employees, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … period but this plan does not include information related to funding and maintaining the individual reserve funds; … Develop and adopt a multiyear capital plan for a three- to five-year period that addresses the anticipated timeline …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Town of Sheridan – Disbursements (2023M-101)
… were not always adequately supported, properly approved or for Town purposes. The Town Board’s (Board’s) lack of … Town purposes, 234 totaling $313,112 were not audited or approved by the Board, 194 totaling $531,960 lacked supporting documentation and were not audited or approved by the Board, and 50 totaling $27,124 were not …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… A former Board member was not removed as a signer, and new Board-appointed signers were not added to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178City of Salamanca – Employee Benefits (2023M-96)
… [read complete report – pdf] Audit Objective Determine whether City of … to be paid at separation. This included $3,400 paid to one employee that did not leave City employment. One payment …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Fine Fire District – Board Oversight (2023M-81)
… were maintained. Key Findings District officials did not adequately monitor financial activities or maintain … reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … officials generally agreed with our recommendations and have indicated they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Supervisor provided proper oversight of disbursements and filed the annual update documents (AUDs) in a timely … manner impairs the Town Board (Board), Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 disbursements …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 percent) that were not needed. Twenty-two of these accounts (37 percent) have not been used in more …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account