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Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … Key Findings The District is serving nutritious meals to its students, but the meals cost more to prepare than the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Morris Central School District – Financial Operations (2015M-251)
… audited payments to the BOCES itself. The Treasurer does not directly supervise the application of her signature on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Member Annual Statement to determine if this benefit is available to you. Credit for your unused sick leave at …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jCUNY 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-outTown of Prattsville – Justice Court (2012M-243)
… our audit period, the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Mahopac Central School District – Financial Condition (2013M-302)
… 2010-11 fiscal year. Our audit determined the District is not currently in fiscal stress. District officials developed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302State 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-paymentMore About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the … joined PFRS July 1, 2009, through January 8, 2010, you may not be covered by the benefits described in this publication, …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planCooperative Information Technology Services (2012MR-1)
… Counties could have achieved cost savings totaling $39,649 with potential county-wide savings totaling $288,711 for these two counties combined. Key Recommendation Work with other local governments in their respective counties to …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… in improper payments for pharmacy claims that were not in compliance with State Medicaid policies; and $167,101 …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015City of Yonkers – Budget Review (B17-6-11)
… revenue estimates from the Parking Violations Bureau are not realized. Police overtime costs could potentially be over budget by as … in the 2017-18 budget. The City’s adopted budget does not include a contingency appropriation, which leaves the …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Village of Irvington – Selected Financial Activities (2015M-265)
… approximately $16.6 million. Key Finding The Village did not receive any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive any new amendments relating to the delinquent …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… for all District checks over $5,000. The Board has not developed and adopted policies, including a disaster … in the appropriation of unexpended surplus funds that will not be used. Ensure that the amount of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… counties audited (Chemung, Fulton, Monroe and Tioga) were not monitoring service provider agreements in accordance with … expectations. The Departments we examined generally did not use performance-based contracting to measure contractor … contracting, when practicable. If the County does not use performance-based contracting techniques, consider …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Accounts Payable Advisory No. 41
… Business Units to use a requisition and/or purchase order with a contract ID reference when purchasing from centralized …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… on June 30. Growing Concerns About Local Governments Not Filing Required Financial Data Local governments are … of their fiscal year. In total, 108 local governments did not file their data in time to receive a FSMS score, a date …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… user account access to the financial application but did not secure user account access to the network or develop an … of the District’s enabled network user accounts were not logged into in the last six months. Accounts grant access … should be disabled to protect District data. Officials did not provide IT security awareness training to District IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… is provided timely and detailed financial information. Key Findings Detailed budget to actual reports are not … timely. Bank reconciliations are not prepared timely. Key Recommendations The Business Manager should ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reports