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More About This Retirement Plan – Police and Fire Plan
… and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planFulton County Industrial Development Agency – PILOT Program (2014M-291)
… was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 through April 30, 2014. … Fulton County Industrial Development Agency was created in 1970 to further economic development in the County. The … their projected goals. The Agency does not have a process for taking action when businesses fail to make PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programBrighton Central School District – IT Asset Management (S9-22-6)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20State Agencies Bulletin No. 779
… increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind … equal to the annual percentage increase, if any, for compensation and pension benefits administered by the … of Pay Rate Chg/SAC (Mass Salary Increase) will be used for all rows. OSC will also update any subsequent rows as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… over the Town’s Justice Court’s financial activity for the period January 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … Court with two elected Justices. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Putnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Cuba-Rushford Central School District – Financial Management (2015M-125)
… evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. … The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Port Byron Central School District – Financial Condition (2014M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through October 22, 2013. … The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, … with approximately 1,000 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Huntington Union Free School District – Financial Condition (2015M-356)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. … The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $120.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two … Ensure adopted budgets include realistic estimates for revenues and appropriations. Ensure reserve fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… Municipal Center. Specifically: Nine components located in restrooms, such as accessible stall doors with automatic … and Braille, and closing speed of at least five seconds for doors with automatic closers, and One at the main … taking additional steps to increase physical accessibility for the 14 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Northeast Central School District - Payroll (2018M-140)
… Objective Determine if compensation paid to employees was in accordance with collective bargaining agreements (CBAs) … Board-approved contracts. Noteworthy Achievements Except for a few minor discrepancies, which we discussed with … auditing techniques (CAATs) to review payroll records for all employees paid during the audit period. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Accounts Payable Advisory No. 57
… preparing a voucher Guidance: When preparing a voucher in the Statewide Financial System (SFS), agencies should … an agency to submit the voucher into workflow or to OSC for approval. In these cases, the SFS will create a match exception for the voucher. … Selecting the correct Vendor ID when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal … and Employer Services Bureau a copy of the legal document for review. You will be charged for the employer portion of this adjustment in a future …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal … and Employer Services Bureau a copy of the legal document for review. You will be charged for the employer portion of this adjustment in a future …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditScio Central School District – Payroll (2017M-10)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December 22, 2016. … Background The Scio Central School District is located in the Towns of Alma, Amity, Andover, Bolivar, Friendship, … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $10.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Potsdam Central School District – Payroll (2016M-161)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through February 29, 2016. … Background The Potsdam Central School District is located in the Towns of Canton, Parishville, Pierrepont, Potsdam and … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $30 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Beaver River Central School District – Payroll (2016M-247)
… evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February 29, 2016. … The Beaver River Central School District is located in the Towns of Croghan, New Bremen and Watson in Lewis … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $17.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Comptroller DiNapoli Releases School Audits
… District and Schenectady County Community College . "In an era of limited resources and increased accountability, … work hours. Therefore, employees were compensated twice for the same hours which could potentially cost the district … the district’s preliminary reserve plan and found that for five of the seven reserves, totaling more than $4.3 …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1