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Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction … Key Recommendations Adopt policies and develop procedures for the collection and accounting of Department cash … are properly receipted, documented and accounted for. Village officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)

Determine whether the Board effectively managed the Districts financial condition whether the Districts information technology IT system was adequately secu

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… bidding requirements. Ensure cash disbursement duties are adequately segregated and/or adequate compensating controls are in place. Clearly document all Board-approved …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Justice Court Fund

… Town and village justice courts in New York State are required to … Your Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund

Overview – Career Plan

… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used …

https://www.osc.ny.gov/retirement/publications/1642/overview

DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter

… that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 billion at the end of the … that the estimated value of the New York State Common Retirement Fund Fund was $2746 billion at the end of the …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter

Establishing the Standard Work Day – Legacy Reporting

… the amount of time per day a full-time employee in that title would be required to work. You must establish a SWD for each employee title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in that title or the title is vacant. You may establish different …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day

Pompey Hill Fire District – Financial Management (2021M-136)

… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately … supported, and for School purposes. Key Findings Credit card charges were not always properly approved or … that all charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …

https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

… - pdf ] Audit Objective Determine whether Westhampton Beach Union Free School District’s (District’s) clubs … Determine whether Westhampton Beach Union Free School Districts Districts clubs properly …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity

East Meadow Union Free School – Overtime (2022M-118)

… District (District) officials properly approved, monitored and controlled the Facilities and Operations Department (Department) overtime. Key Findings … for its share of the cost of the employees’ retirement benefits. Key Recommendations Ensure all non-emergency …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118

Chappaqua Central School District - Fixed Assets (2022M-186)

… [read complete report - pdf] Audit Objective Determine whether Chappaqua … (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not always use … or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 in goods and … with contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

City of Utica – Parking Violation Enforcement and Collection (2015M-219)

… parking violations. Key Recommendations Establish a standard benchmark collection rate with which to periodically …

https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Olean City School District – Financial Management (2016M-210)

… schools with approximately 2,200 students, is governed by an elected nine-member Board of Education. Budgeted … District officials overestimated appropriations each year by an average of $2.3 million. With unused appropriated fund … fund balance exceeded the statutory limit of 4 percent by approximately $1.1 million each year. The reserve plan not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210

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