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Vested 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 age. Your benefit will be based on your service and your earnings as an active member. 1 The date you are eligible to collect a vested retirement benefit depends on your tier: …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitPort Jervis City School District – Financial Condition (2016M-319)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 million. Key Findings Over the five-year period 2011-12 through 2015-16, the District’s …
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)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $24.9 million. Key Findings Four …
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)
… Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston …
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)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $89.2 million. Key Findings The … 2015, two reserves with balances totaling approximately $8 million are overfunded and potentially unnecessary. The …
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)
… Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates …
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)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2016-17 fiscal …
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)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed … City School District is the school district for the City of Yonkers. The District operates 39 schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Bath Central School District – Reserves (2016M-401)
… to the general fund as unrestricted fund balance. Review all reserves at least annually to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hammond Central School District – Payroll (2016M-398)
… one school with approximately 300 students, is governed by an elected seven-member Board of Education. Budgeted … that all salary, stipend and wage rates are authorized by the Board before payment. Correct the leave and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Schenectady City School District – Math Workbook Inventory (2023M-65)
… workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large … in storage before ordering workbooks for the next school year. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate … Background The Eldred Central School District is located in four towns in Orange and Sullivan Counties. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information … Grade 6 and contracts with a neighboring school district to educate 428 students who attend Grades 7 through 12. … The District does not have written policies or procedures to address the maintenance and monitoring of leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… inventory of IT assets (computers, tablets, document cameras, etc.).As a result, District officials cannot be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentJohnstown Public Library – Cash Receipts (2014M-304)
… City and surrounding area. The Library, part of the Mohawk Valley Library System, is governed by a 15-member Board of Trustees … cash collections that are not recorded in the circulation system, the Library does not use a cash register, maintain a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to … Increases in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsCanastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the … Pittsfield Volunteer Fire Department Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and