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Vested Retirement Benefit – State Police Plan
… before retirement age, but have at least five years of service credit, you will be eligible for a vested … benefit depends on your tier: Tier 2 — the first of the month following your 55th birthday. Tier 5 — your 55th … The Benefit Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitPort Jervis City School District – Financial Condition (2016M-319)
… Adopt budgets that represent the District’s actual needs and discontinue the practice of appropriating fund balance … identify a clear intent or plan regarding the purpose, use and replenishment of funds, when appropriate. … Port Jervis …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… debt. Establish policies and procedures to safeguard and account for the District’s fuel supplies. … Wilson Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, which operates … limit access to online bank accounts. Both the Treasurer and Business Manager perform online banking transactions, but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGreenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221East Moriches Union Free School District -- Budget Review (B7-16-3)
… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Yonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed … City School District is the school district for the City of Yonkers. The District operates 39 schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Schenectady City School District – Math Workbook Inventory (2023M-65)
… an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … which is governed by an elected five-member Board of Education, operates three buildings with approximately 650 … or increases in property taxes and monitoring the use of unassigned fund balance. Consider cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… through August 30, 2013. Background The East Quogue Union Free School District, which is governed by an elected … to the financial software system. … East Quogue Union Free School District Selected Payroll Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentJohnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … provide opportunities for improvement in procuring goods and services. An analytical review may also indicate that … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsCanastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTravel Advisory No. 12
… using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller updated … and proxy use of the Statement of Automobile Travel (AC 160-S) and the appropriate level of detail to enter into the … SFS on the traveler’s behalf, the proxy must attach the AC 160-S completed by the traveler to support the line by line …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andGeneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts … The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160