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Central Islip Union Free School District - Claims Audit Process (2018M-170)
… were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170New York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
… to events in Charlottesville. "The chaos and tragic loss of life in Charlottesville are a warning and a wake-up call. Violence and intolerance are taking the place of discourse in our nation. All leaders, particularly the White House, must call out domestic terrorism and white supremacist …
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-vaAmagansett Union Free School District - Procurement (2018M-206)
… Check vouchers for compliance with the policy prior to approval. And employees obtain quotes when required. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if the District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206CUNY Bulletin No. CU-340
… insurance coverage Effective Date Paychecks dated July 17, 2008 OSC Actions OSC will automatically implement the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-340-new-york-city-health-insurance-rate-changesXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsWillsboro Fire District – Financial Controls (2014M-156)
… officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The Treasurer does not … audit of the Treasurer’s records for the 2013 fiscal year. Key Recommendations Maintain adequate accounting … File the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Real Property Tax Cap - School Districts Guidance
… Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to the districts' … the amount receivable during the school year. As with all PILOT payments, any decisions regarding the LIPA PILOTs used …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReal Property Tax Cap - School Districts
… only to filing entities] Enrollment Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula [pdf] Inflation and Allowable Levy Growth Factors [pdf] Tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsMcConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… which provides fire protection for the Towns of Halfmoon and Clifton Park and the City of Mechanicville, is governed by an elected … Key Findings The Board has not formalized policies and procedures over financial operations. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board provided adequate oversight of Department operations for the period April 1, 2013 through July 9, 2014. Background … The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 members, … and the Town of Wolcott in Wayne County. Disbursements for the period April 1, 2013 through May 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingOne-Year FAS – Police and Fire Plan
… If your employer has adopted this benefit, your retirement will be calculated based on a … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not … noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not … noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… controls. The Treasurer performs all aspects of the cash disbursements process including preparing the monthly … The Treasurer also is responsible for performing online bank transfers. The Treasurer performs all of these … Key Recommendation Segregate the duties over the cash disbursements process. … Bloomingburg Joint Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… Department’s collections and disbursements processes for the period January 1, 2014 through September 18, 2015. … probationers in the community and is the designated agency for the collection of court-ordered restitution, surcharges and administrative fees for probation and nonprobation cases. Key Findings Due to a …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, … Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287York Central School District – Online Banking (2016M-295)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through August 5, 2016. … Background The York Central School District is located in the Towns of Leicester and York in Livingston County and … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $16.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295One-Year FAS – Career Plan
… FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular … 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fas