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Rush Fire District – Internal Controls Over Financial Operations (2013M-255)

… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255

SUNY Bulletin No. SU-177

… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of … 3/19/10 and 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act … have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-act

Ordinary Death Benefit – State Police Plan

… benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt …

https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefit

Escalation – Article 14 Benefits

… day of the month following the date you complete or would have completed 25 years of service credit. If you begin …

https://www.osc.ny.gov/retirement/publications/1644/escalation

Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011

… to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …

https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011

Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)

… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $444,000 for the general fund, $168,000 for the water fund, and …

https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125

Charter School of Educational Excellence – Information Technology (2023M-174)

… of six tested users of the cloud-based application used for School operations stored sensitive student data without …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Officials did not adopt adequate … needed, which created additional entry points for someone to inappropriately access the School’s network. Two of the …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Central Square Central School District – Fund Balance (2022M-196)

… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

Thousand Islands Central School District – Financial Management (2022M-201)

… and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities to … costs during the 2019-20 and 2020-21 fiscal years as required. Key Recommendations Adopt budgets that include … fund and use the debt reserve to pay debt-service costs as required. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

Town of Berne – Board Oversight (2021M-77)

… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Town of Smithtown – Departmental Operations (2017M-66)

… Purpose of Audit The purpose of our audit was to examine Highway … 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately … fuel or 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Woodbourne Fire District – Board Oversight (2023M-98)

… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Town of Sheridan – Disbursements (2023M-101)

… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

Fire Island Union Free School District – Claims Auditing (2023M-114)

… Objective Determine whether the Fire Island Union Free School District (District) Board of Education (Board) … letter. … Determine whether the Fire Island Union Free School Ditrict District claims auditor properly audited and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… in Chenango County. The District, which is governed by an elected seven-member Board of Education, operates four … were made to accounts without approval and voids made by food service employees were not reviewed or approved. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)

… Objective Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, … action. … Determine whether the JamesvilleDewitt Central School District District claims were adequately supported for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149

DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year

… Property tax levy growth for school districts and the state’s biggest cities will be … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year