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West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andCentral Islip Union Free School District – Financial Management (2013M-380)
… limit over these years, District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent increase. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Taxes – 2021 Financial Condition Report
… Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections decreased by 0.6 percent, … pandemic. Collections for consumption and use taxes, New York State’s second largest tax revenue source, were the …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. County of Greene – Information Technology The county legislators … were communicated confidentially to officials. Town of Oyster Bay – Financial Condition Management (Nassau … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… for 2016 totaled $51,642. Key Findings The Treasurer did not maintain adequate accounting records to report the … that all Program collections were deposited. The Board did not establish pay rates for Program employees. Key …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an … water totaling 195 million gallons (19.7 percent) in 2016, valued at approximately $405,000. The Authority did … where significant discrepancies exist and correct issues in a timely manner. Establish formal policies and procedures …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterOperational Advisory No. 3
… be re-budget checked and be in a valid budget status prior to submittal to OSC. Changing chart of account values on vouchers will … until the next scheduled execution of budget checking to ensure the changed values are valid. You are reminded to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTravel Advisory No. 1
… a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information that a … expenses as necessary, and then submit the expense report for approval. *Business Units may use a form other than the … the form has been approved by the Comptroller’s office. For additional details see the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsVested Retirement Benefit – En-Con Police Officers Plan
… employment before retirement age and have five years of credited service. When you reach retirement age, you will … to retire depends on your tier: Tiers 1 & 2 — the first of the month following your 55th birthday. Tiers 3 & 5 — … Your vested retirement benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Regional State Park Police Plan
… employment before retirement age and have five years of credited service. When you reach retirement age, you will … to retire depends on your tier. Tiers 1 & 2 — the first of the month following your 55th birthday. Tiers 3 & 5 — your … Benefit Your vested benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement … Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and you may elect one of several pension payment …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… least five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement … Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for … eligible and wish to receive your benefit. 1 Updated 5/22 …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitPort Jervis City School District – Financial Condition (2016M-319)
… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … schools with approximately 2,500 students, is governed by an elected nine-member Board of Education. Budgeted … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … safeguard and account for the District’s fuel supplies. … Wilson Central School District Reserves and Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Caledonia-Mumford Central School District – Online Banking (2016M-227)
… $17.1 million. Key Findings The District does not have a written online banking agreement with its bank. The District did not dedicate a separate computer for online transactions to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Penfield Central School District – Financial Management (2015M-162)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in … finance operations that was not actually used. As of June 30, 2015, two reserves with balances totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s operating budget for the 2014-15 fiscal year was approximately $29.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGreenville Central School District – Information Technology (2016M-221)
… The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221East Moriches Union Free School District -- Budget Review (B7-16-3)
… are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Yonkers City School District – Fixed Assets (2015M-229)
… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … 26,000 students. As of July 1, 2014, the responsibility for the District’s financial operations was transferred to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229