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Town of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for … adopt a multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Darien – State Contract Loader Purchases (2013M-88)
… did not verify that they received the correct State contract prices for the four loaders they purchased in 2011, … and 2013. Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or compare the resultant prices with the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… cash receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, … admitted stealing more than $150,000 from the Village and altering public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in October 2018 and was sentenced in …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… with statutory requirements. Ensure all electronic and digital equipment are inventoried and devices purchased are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… salary and benefits were in accordance with his employment contract. Key Findings Officials could not … adequate compensating controls such as an independent claims audit function. The President received approximately … over six years that were not clearly stated by his employment contract. Key Recommendations Require the …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeJustice Court Fund
… and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town and Village CFOs [pdf] Enrollment Instructions [pdf] … State Unified Court System Town and Village Courts Website Search the Revenue Report by County and Year Town and Village …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundOverview – Career Plan
… average of your highest 60 consecutive months of earnings. This is usually your years of employment immediately before …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… salary; Overtime if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire 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 … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 …
https://www.osc.ny.gov/retirement/publications/1512/overviewDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… is built on long-term sustainable investments that can weather the market’s ups and downs, and is one of the reasons …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterEstablishing the Standard Work Day – Legacy Reporting
… Before you can calculate days worked for an employee, you must first establish, by … Your governing board also establishes standard work days for your elected and appointed officials and reports … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayPompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and … were not filed timely and the required independent audit of the financial statements was not conducted. We also found: …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Buffalo 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-69Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… [ read complete report - pdf ] Audit Objective Determine whether Westhampton … participation in handling the funds and operating a successful business, District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityEast Meadow Union Free School – Overtime (2022M-118)
… report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) officials … audit school east meadow …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Chappaqua Central School District - Fixed Assets (2022M-186)
… records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets … officials did not perform, a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186