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Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… [pdf] , Schenectady [pdf] , South Colonie [pdf] , and Utica [pdf] . Purpose of Audit The purpose of our audit … Credit Recovery Programs (CRPs) conform to Regulations, and if the school districts adequately monitor students’ … intensive instruction in a subject that is equivalent to teacher-provided classroom instruction. Seven of the eight …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Purpose of Audit The purpose of our audit was to evaluate the … Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently … for the contract’s final year. The fee structure, based on a percentage of per pupil revenue, does not appear to be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348City of Newburgh – Budget Review (B6-13-21)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … for certain matters, we found that the significant revenue and expenditure projections in the proposed budget are … water metered sales by approximately $280,000 and sewer charges by approximately $272,000 in the budget. We …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… driven by strong collections in June of 5.8% after April and May grew by a more modest 1.5% and 1.1%. Modest Increase for NYC: New York City’s … growth or even declines. Suffolk County only grew by 0.8% and Westchester County by 1.4%, while Albany County declined …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterApplying for Benefits – Career Plan
… our website , our Call Center or your employer. Specific filing instructions are detailed in each benefit description. If you need help, you can call or write … Post Office. If you are concerned about meeting a filing deadline, you can mail the document via “Certified Mail — …
https://www.osc.ny.gov/retirement/publications/1642/applying-benefitsApplying for Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… our website , our Call Center or your employer. Specific filing instructions are detailed in each benefit description. If you need help, you can call or write … Post Office. If you are concerned about meeting a filing deadline, you can mail the document via “Certified Mail — …
https://www.osc.ny.gov/retirement/publications/1511/applying-benefitsApplying for Benefits – Police and Fire Plan
… our website , our Call Center or your employer. Specific filing instructions are detailed in each benefit description. If you need help, you can call or write … Post Office. If you are concerned about meeting a filing deadline, you can mail the document via “Certified Mail — …
https://www.osc.ny.gov/retirement/publications/1512/applying-benefitsElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible … you speak with a NYSLRS representative to discuss the impact of changing your retirement plan on your … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 2007-4
… amounts “ reserved for stated purposes pursuant to law ” and a “reasonable amount” of unappropriated, unreserved fund … revenues received in one fiscal year may be reserved and carried over into an ensuing fiscal year only “for stated … contains a series of provisions that authorizes villages and certain other local governments to establish reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4DiNapoli Announces $114 Million of G.O. Bonds Awarded
… Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools (2014). The Series 2019A Bonds will mature … S&P Global Ratings, Aa1 by Moody’s Investors Service Inc. and AA+ by Fitch Ratings. …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedXII.8 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units create vouchers in the Accounts … follows these processing stages: A Business Unit creates and approves a voucher. The voucher is routed to the Office … Clearing House payment, or wire transfer. Sections A and B will provide guidance to Business Units about …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewTown of Wolcott – Information Technology (2020M-126)
… Ensure the financial software, Town Clerk’s software and Justice Court software had the necessary controls to … to officials. Key Recommendations Adopt IT policies and a disaster recovery plan. Provide cybersecurity awareness … Town officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials agreed with our recommendation and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingCity of Syracuse – Water System Cybersecurity (2019M-173)
… have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were … local user accounts, including disabling unneeded accounts in a timely manner. Establish a process for staying current …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Three Village Central School District – Fuel Inventories (2015M-271)
… was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, … that policies and procedures are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel purchased to fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Middle Country Central School District – Financial Management (2016M-121)
… annually adopted budgets that overestimated appropriations and appropriated fund balance and reserves that were not used to fund operations. The … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Slingerlands Fire District – Professional Services (2014M-250)
… review whether the District obtained professional services in accordance with its purchasing policy for the period … and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229South Buffalo Charter School – Employee Compensation (2018M-1)
… whether employee compensation was accurate, supported and properly authorized for the period July 1, 2015 through … bargaining agreement (CBA) or written employment contracts and not supported by written documentation. The former … contracts, Board resolutions or policy. Adopt clear and comprehensive written payroll policies. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1East Meadow Public Library – Claims Auditing (2017M-275)
… 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275