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Alexandria Central School District – Financial Condition Management (2020M-109)

… period. The District’s budgeted appropriations from 2016-17 through 2018-19 exceeded actual expenditures by $844,261, …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Town of Vestal – Capital Acquisitions (2013M-78)

… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through January 15, 2013. …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

Little Flower Union Free School District – Fixed Assets (2022M-78)

… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… setup in the billing and collection software. Customer bills were not accurately prepared. As a result, the …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … fund balance drove the year-end total of unassigned funds to dangerously low levels, leaving the Town with an … Board has not developed a written multiyear financial plan to identify, prioritize and strategically address future …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Orange County – Motor Vehicle Oversight (2015M-314)

… a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate the proper actions for officials to take when vehicles are no longer suitable for County business. Key …

https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314

Required Reporting

… Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – … of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of …

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

Town of Guilford – Budgeting (2023M-144)

… report – pdf] Audit Objective  Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …

https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144

Otego-Unadilla Central School District - School District Website (S9-19-26)

… take corrective action. Appendix C includes our comment on an issue District officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26

One-Year FAS – Career Plan

… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … types of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS … of retirement; Lump sum payment for deferred compensation; and Any payments made for time not worked. The earnings used …

https://www.osc.ny.gov/retirement/publications/1642/one-year-fas

One-Year FAS – New Career Plan

… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … types of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS … retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used …

https://www.osc.ny.gov/retirement/publications/1515/one-year-fas

One-Year FAS – Non-Contributory Plan with Guaranteed Benefits

… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …

https://www.osc.ny.gov/retirement/publications/1513/one-year-fas

One-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)

… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … types of payments are not considered regular compensation and, in most cases, will not be included in your FAS … retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used …

https://www.osc.ny.gov/retirement/publications/1511/one-year-fas

One-Year FAS – Police and Fire Plan

… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are  not  considered regular compensation and, in …

https://www.osc.ny.gov/retirement/publications/1512/one-year-fas

Monticello Central School District – Budgeting (2014M-97)

… the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected nine-member Board of Education and operates five schools with approximately 3,100 students. … $80.2 million. Key Findings Budget estimates for revenues and appropriations have not been aligned with historical or …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… July 1, 2009 through June 30, 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye Brook, Westchester County. The District, which operates six schools with approximately 4,500 students, is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147

Village of Liberty – Budget Review (B4-14-9)

… fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for the … Village of Liberty Budget Review B4149 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… Central School District (District) officials ensured the economical purchase of fuel. Key Findings District officials did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required. During the 30 month audit period, the District could have reduced …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

Forms and Publications

… security/cash item you are requesting to claim. Change of Address Form   - Use this form if your address has changed after you submitted a claim. Estate Hold … and reporters of unclaimed funds including Change of Address Form and Extension Request Form …

https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publications

Westfield Academy and Central School District - Financial Management (2018M-67)

… Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018m