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Leaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceCentral Valley School District - Separation Payments (2018M-153)
Central Valley School District Separation Payments 2018M153
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Stillwater Central School District – Payroll (2017M-104)
… Stillwater Central School District Payroll 2017M104 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions without required applications, …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … Determine whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The … to provide fire protection services to the Towns of Union and Maine. From March 2013 through February 2014, the Company … are adequate to ensure that moneys are safeguarded and financial activity is properly recorded and reported. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… North Hempstead and the Villages of Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington North and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Valley Central School District – Financial Condition (2014M-58)
… our audit was to review the District’s financial condition and the Board’s budgeting practices for the period July 1, … Valley Central School District is located in Orange County and is governed by a Board of Education. The District served … has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Accounts Payable Advisory No. 13
… process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsTown of Italy – Multiyear Planning (2017M-53)
… Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is … policy. Key Recommendations Develop multiyear financial and capital plans to ensure that financial resources are … capital assets in a timely manner. Develop a fund balance and reserve policy to govern the levels of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
CheektowagaMaryvale Union Free School District Financial Condition 2015M25
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… examine the District’s calculation of separation payments for the period July 1, 2013 through September 30, 2015. … Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… in Orleans County, is governed by an elected five-member Board, composed of the Supervisor and four Board members. The Board is responsible for the general … responsible for the day-to-day financial operations. Results of Review Town officials did not take meaningful …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Unadilla Valley Central School District – Special Education Services (2016M-47)
… District a total of approximately $339,000 in program and related services costs during the 2013-14 and 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. … reconciliations. Key Recommendation Develop policies and procedures requiring a final accounting or reconciliation … of each fundraising activity, which should be reviewed and any significant differences resolved and reported to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraMinerva Central School District – Payroll (2016M-18)
… and procedures to ensure that employee pay was accurate for the period July 1, 2014 through November 30, 2015. … in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which operates one … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Island Trees Union Free School District – Overtime (2016M-389)
… July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of … Island Trees Union Free School District Overtime 2016M389 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Piseco Common School District – Claims Auditing (2015M-230)
… Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is … Board of Education, does not operate a school, and its 30 students attend schools in other districts on a … procedures to ensure that claims are adequately documented and supported, are for legitimate District purposes and are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230East Greenbush Central School District – Claims Processing (2015M-302)
… July 1, 2014 through August 31, 2015. Background The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and … East Greenbush Central School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302