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York Central School District – Online Banking (2016M-295)
… Wyoming County. The District, which operates two schools with approximately 735 students, is governed by an elected … Ensure there are sufficient written agreements with any banks and that those who perform online banking transactions are familiar with their content. Establish written online banking …
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
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS calculation: Unused sick leave; Unused …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… doing so, you waive the right to continue in service until age 70. You must separate from service no later than the … of the month following your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or … percent of your FAE (a maximum of 32 years). If you are age 55 or older at retirement and your regular plan would …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOne-Year FAS – New Career Plan
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS calculation: Unused sick leave; Unused …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasTully Central School District – Financial Management (2016M-359)
… Onondaga County. The District, which operates two schools with approximately 860 students, is governed by an elected … through 2014-15. Three District general fund reserves with balances totaling over $2.9 million as of June 30, 2015 … levels and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Village of Akron – Selected Financial Activities (2016M-133)
… Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key Findings We reviewed …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax … share of sales tax revenue that counties allocate to other local governments (based on the self-reported annual …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and … response. … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board of Education …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Webb Union Free School District – Financial Management (2022M-53)
… fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding the four percent statutory limit. Despite … the real property tax levy by 6.8 percent from 2017-18 through 2021-22 and levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Town of Frankfort – Justice Court Operations (2022M-16)
… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Trumansburg Central School District – Procurement (2022M-13)
… totaling $95,073. Have support that they obtained quotes for 29 purchases totaling $177,032. Use a competitive method … the audit period. Officials have been using the vendors for approximately 15 years. Key Recommendations Update the … procurement procedures. Comply with the requirements for all procurements that exceed the competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Town of Wolcott – Financial Management (2020M-131)
… the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The … financial condition, did not have a clear understanding of the laws governing the finances of the general fund tax bases and did not have an …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Bethpage Public Library – Procurement (2019M-219)
… competitive quotations or consider competitive bidding for 36 of 46 claims reviewed totaling $104,572. The Director … quotes to the Board and did not properly seek competition for certain contracts, including contracts totaling $44,864 … close personal ties. Officials did not seek competition for two of five professional service providers who were paid …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, 2012. Background The … and small claims cases. The Justices are responsible for all Court operations. During our audit period, the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … officials did not properly monitor to ensure the annual report filed with the New York State Authorities Budget … and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalGroton Central School District – Financial Management (2014M-288)
… students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. Key Findings Unassigned …
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. … Department should conduct and a graduated fine schedule for violations. Establish written policies and procedures to … trail capabilities and review monthly audit trail reports for unusual activity. … Albany County Department of Weights …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Poestenkill – Credit Card Purchases (2024M-34)
… ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key … all credit card purchases were adequately supported, for legitimate purposes and approved before payment. As a result, the Town paid $1,322 for inappropriate personal purchases including, but not …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Farmingdale Union Free School District – Payroll (2024M-22)
… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did … did not have adequate information to properly monitor the overtime budget and expenditures. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22