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Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… our audit was to review the IDA’s process for evaluating and monitoring projects and to review its grant and loan program for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectChenango Valley Central School District -- Budget Review (B18-4-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2018-19 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Clifton-Fine Central School District – Financial Condition (2017M-297)
… of our audit was to determine whether the Board and District management developed realistic budgets and … through June 30, 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Fredonia Central School District - Financial Management (2018M-33)
… balance to within the statutory limit and use the excess funds in a manner more beneficial to residents. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Applying for Previous or Military Service Credit – Regional State Park Police Plan
… To receive credit for any type of previous or military … must be received before your effective date of retirement) to our Member & Employer Services Bureau. Please include as … you are seeking credit. We will determine your eligibility to receive the credit and any cost involved. Requesting …
https://www.osc.ny.gov/retirement/publications/1867/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Police and Fire Plan
… To receive credit for any type of previous or military … must be received before your effective date of retirement) to our Member & Employer Services Bureau. Please include as … you are seeking credit. We will determine your eligibility to receive the credit and any cost involved. Requesting …
https://www.osc.ny.gov/retirement/publications/1512/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – En-Con Police Officers Plan
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … the credit and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1822/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits
… credit for your previous public employment as early in your career as possible ensures that: If there is a cost, … will be processed more quickly if your service credit is in order. Records we need to verify your service will be more …
https://www.osc.ny.gov/retirement/publications/1513/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… credit for your previous public employment as early in your career as possible ensures that: If there is a cost, … will be processed more quickly if your service credit is in order. Records we need to verify your service will be more …
https://www.osc.ny.gov/retirement/publications/1511/applying-previous-or-military-service-creditGreece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) … million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a … personal use and connecting personally owned devices to Library computers and the sanitation and disposal of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Cost-of-Living Adjustment – State Police Plan
… each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the … your benefit). The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance amount, … a pension payment option that pays a lifetime benefit to your beneficiary, and if the beneficiary is your spouse, …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether the District applied … Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraJamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … action, if necessary, to recover those funds. Comply with New York State General Municipal Law and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Marcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, … three quotes as required, and District officials did not always retain the necessary quote documentation with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the District’s $17 … The Board did not periodically obtain and review budget-to-actual financial reports. The Board did not review and … bid as required by statute. Obtain and review budget-to-actual financial reports for capital projects throughout …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a significant … established adequate internal controls over payroll and personal services. District officials implemented … approved salaries and wages, and they received only the benefits to which they were entitled. We also determined that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Wells Central School District – Financial Condition Management (2017M-70)
… exceeding the statutory limit by 11.1 percentage points as of June 30, 2016. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through May 24, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… of Audit The purpose of our audit was to determine if District officials monitored the District’s financial … February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition