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Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not … transportation State aid transportation aid for new bus acquisitions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to provide further details on statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s … operations as a separate and independent entity with its own governance structure and separate and distinct bank accounts and …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City of Rye – Boat Basin Fund (2013M-289)
… a population of approximately 15,000. The City is governed by an elected Mayor and a six-member City Council. For the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Paris, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178City of Amsterdam – Records and Reports (2013M-266)
… purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 … failed to maintain accurate and complete accounting records. We identified significant inaccuracies in balance … 17, 2013, the City had not yet closed its accounting records, initiated the independent audit, or filed the annual …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266State Agencies Bulletin No. 1974
… an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2022 will remain at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseCassadaga Valley Central School District – Financial Condition (2013M-249)
… is located in Chautauqua County. The District is governed by the Board of Education, which is composed of five elected … over-estimated expenditures in the general fund by a total of $6.3 million over the five-year period ending …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249State Agencies Bulletin No. 1888
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87 and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Monroe County. The District, which operates 10 schools with approximately 3,600 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in compliance with statutory requirements. Develop written policies and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in … True North Rochester Preparatory Charter School Contract …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. While it was prudent for District officials to plan for potential liabilities, they did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… of the District’s transportation State aid submissions for the period July 1, 2013 through May 25, 2017. Background … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County … with approximately 1,900 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $38.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Junius – Supervisor’s Records and Reports (2017M-168)
… 2016 through July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Lindley – Justice Court (2017M-270)
… in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 totaled $587,978. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Village of Croton-on-Hudson – Payroll (2017M-200)
… through July 13, 2017. Background The Village of Croton-on-Hudson is located in Westchester County. The Village is … Develop more accurate overtime budget estimates based on historical trends and require written pre-approval of …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. … press-numbered receipts. Money was not always remitted in a timely manner. Financial reports were not prepared and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Walden – Financial Condition (2017M-255)
Village of Walden Financial Condition 2017M255
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These … State of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-plan