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Freeport Union Free School District – Financial Condition (2016M-300)
… for the 2013-14 through 2015-16 fiscal years but did not use any of the appropriated fund balance because … result in the appropriation of unrestricted fund balance not needed to fund District operations. Use excess reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… 1, 2013 through August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s … when purchasing goods and services that, according to the Village’s purchasing policy, must be purchased using …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members You are not required to contribute toward your retirement. However, … been reached. These are mandatory contributions; they will not provide an additional annuity when you retire. Tier 6 … 1 each year. These are mandatory contributions; they will not provide an additional annuity when you retire. Annual …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementState Agencies Bulletin No. 1916
… leave of absence, including Workers’ Compensation Leave, with a Payroll Status of Leave of Absence on 06/30/2021 may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentVillage of Sidney – Financial Activities (2023M-14)
… activities. Key Findings The Board and Clerk-Treasurer did not properly monitor selected financial activities. As a … financial operations was compromised, and taxpayers were not assured the Board was effectively monitoring airport …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Payroll Improvement Project Bulletin No. PIP-014
… below. Arrears deductions for terminated employees will not be calculated. OSC will enter general comments for … terminated employees stating the 9.1 arrears deduction was not met and arrears should be recalculated and entered upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsWayne Central School District – Financial Management (2012M-229)
… appropriated $4.6 million in fund balance that was not needed to fund the budget, created fake encumbrances (by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Partial Lump Sum Payment – Regional State Park Police Plan
… Eligible Police and Fire Retirement System members can choose to … retirement; and Retire with a service retirement benefit (not a disability retirement benefit).* Choosing a Lump Sum … Life Allowance. Years You’ve Been Eligible to Retire Available PLS Payment Options* 1 5% 2 5 or 10% 3 5, 10 or 15% …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… Eligible Police and Fire Retirement System members can choose to … date of retirement; and Retire with a service retirement (not a disability retirement).* Choosing a Lump Sum Payment … Life Allowance. Years You’ve Been Eligible to Retire Available PLS Payment Options* 1 5% 2 5 or 10% 3 5, 10 or 15% …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… are identified by the following characteristics: They are not imposed on the provider or the recipient; and The … POLICY Assets, liabilities, revenues and expenditures are not recognized until all related requirements are satisfied and the resources are available. Resources transmitted in advance of satisfying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… 2013-14 through 2015-16. Appropriated fund balance was not always needed to finance operations because the District … three subsequent fiscal years. The central treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody, and did not always deposit funds in a timely manner and sign school …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCity of Lockport – Independent Audit Services (2014M-238)
… in its 2012 audit report. Key Findings City officials did not follow appropriate policies and procedures when procuring audit services because they did not use a request for proposal (RFP) process to solicit … written proposals for audit services. The City does not have an audit committee to oversee and evaluate the CPA …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Corinth Central School District – Financial Condition (2015M-68)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings … did not prepare periodic year-end revenue projections for the Board. Key Recommendations Adopt general fund budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report collections. The Clerk did not: Maintain complete and accurate accounting records, …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Watervliet City School District – Payroll and Claims Processing (2013M-4)
… totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and $780,000 for … payments for a portion of those days that are unused at retirement. However, it appears the leave time records for 12 … The former Superintendant was overpaid by $11,083 at retirement for 17.5 vacation days to which he was not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4CUNY Bulletin No. CU-713
… City health benefits when other non-City group coverage is available. The employee must complete the Health Benefits … Information The Health Benefits Buy-Out earnings are not pensionable. Tax Information The CUNY Health Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-713-city-university-new-york-cuny-health-benefits-buy-outLivingston County Probation Department – Financial Operations (2016M-404)
… and enforcing unpaid accounts. The Department did not maintain adequate documentation related to undisbursed … for due and owing cases that the Department has not been pursuing. Ensure that staff are able to produce …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Rensselaer City School District – Financial Condition (2016M-286)
… approximately $23.9 million. Key Findings The Board did not adopt realistic, structurally balanced general fund … general fund without appropriate support. The Board did not receive adequate or sufficient information to effectively … its fiscal oversight responsibilities. The Board has not developed comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286