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Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… totaling $549,000 and did not seek competition as required by the procurement policy for five professional …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTown of Lapeer – Budgeting (2024M-127)
… estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated … (81 percent) and $99,605 (29 percent) in the general and highway funds, respectively. Actual expenditures were less …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Justice Court Fund
… Town and village justice courts in New York State are required to report their disposition … Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) … for Justice Court Funds [pdf] Advisories New York State Unified Court System Town and Village Courts Website Search …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundOverview – Career Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final … average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … when your earnings were highest. For Tier 6 members, it is the average of your highest 60 consecutive months of …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… Your pension is based on your years of credited service and your final … average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … when your earnings were highest. For Tier 6 members, it is the average of your highest 60 consecutive months of …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1512/overviewDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… growth has continued this year, bolstering markets in the second quarter,” DiNapoli said. “Our diverse portfolio … As of Sept. 30, the Fund had 42.01% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.22%), private equity …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterMechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… we found nine students’ files did not contain the required proof of residency; three instances where no date was on the … verification process. Key Recommendation Ensure that proof of residence documentation is current and maintained on … update the returning students’ residence to ensure that proof of residence addresses match the addresses used for …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Olean City School District – Financial Management (2016M-210)
… 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns … Olean City School District Financial Management 2016M210 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates … Watertown City School District Financial Condition 2016M85 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Brushton-Moira Central School District – Financial Condition (2015M-340)
… Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through … Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Village of Savona – Board Oversight (2015M-328)
… Findings The Board approved the Mayor’s appointment of his wife as Clerk-Treasurer and did not segregate the financial …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… of the Mayor and a Village Trustee, with neither official retaining custody of the signature file or being … sign all checks, and the facsimile signature file of an official that is used as a second signature should only be used in the official’s presence and should be kept in his/her possession …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mBoquet Valley Central School District – Procurement (2021M-132)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements. Seven contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69