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Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one … adoption. By doing so, you waive the right to continue in service until age 70. You must separate from service no … and receive the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOne-Year FAS – Police and Fire Plan
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – New Career Plan
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasTully Central School District – Financial Management (2016M-359)
… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359York Central School District – Online Banking (2016M-295)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through August 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $16.8 … District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Systems Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. … Sayville …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularVillage of Stamford – Claims Audit (2022M-197)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively audited claims prior to … the Board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million we examined: 78 claims …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were not … including $2.8 million which was improperly restricted in a debt reserve as of June 30, 2021. The Board … action. Appendix B includes our comments on issues raised in the District’s response. … audit sweet home school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Lynbrook Union Free School District – Special Programs (2016M-45)
… of Audit The purpose of our audit was to determine if the District established effective internal controls over special … August 31, 2015. Background The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … officials have not performed a cost-benefit analysis to analyze the effect of borrowing for tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationGroton Central School District – Financial Management (2014M-288)
… through August 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and … more real property taxes than necessary. … Groton Central School District Financial Management 2014M288 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013. … not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum … Department should conduct and a graduated fine schedule for violations. Establish written policies and procedures to …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCarthage Central School District – Financial Condition (2014M-138)
… through December 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, … to appropriate levels, if overfunded. … Carthage Central School District Financial Condition 2014M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period … that year. The Board increased real property taxes to finance operations and its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … water system debt as per local law. Town officials need to improve safeguards for computer resources and data. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for … Background The Town of Portland is located in Chautauqua County and has a population of approximately 4,800. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Chatham Central School District – Financial Management (2023M-11)
… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11