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Penfield Central School District – Procurement (2022M-76)
… School District (District) officials made procurements in accordance with District policies, statutory requirements … Key Findings District officials did not make procurements in accordance with District policies, statutory requirements … District officials disagreed with certain findings in our report. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Islip Fire District – Disbursements (2020M-9)
… for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Village of Madison - Collections (2023M-160)
… (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The Clerk-Treasurer accurately recorded collections. However, the collections were not always recorded and deposited in a … Madison Village ClerkTreasurer recorded and deposited all collections accurately and timely …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through March … there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement with each bank and all three banks offer various security controls such …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overVillage of Old Westbury – Justice Court (2017M-64)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2015 … Justice and two appointed Acting Justices who preside over Court operations. Key Findings The Justices did not perform … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Challenging a Determination – Special 20- and 25-Year Plans
… When requesting a hearing, include your name, NYSLRS ID number, your return email and mailing addresses, and a phone number where you can be reached during the day. We will send …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationOverview – State Police Plan
… in the period used in the FAE; Compensatory overtime; Holiday pay; Longevity payments if earned in the years used …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… For the three-month period ending June 30, 2024, Fund investments returned an estimated 1.38%. “Stock market … our diverse portfolio is built on long-term sustainable investments that can weather such ups and downs and is one of …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterAbout NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in … two distinct systems: The Employees’ Retirement System (ERS), which provides benefits to employees of … officers and sheriffs. The Police and Fire Retirement System (PFRS), which provides benefits for police officers …
https://www.osc.ny.gov/retirement/about-nyslrsState Agencies Bulletin No. 296
… Record Code) Attachment 1a - Fields for HIRE Attachment 1b - Fields for PERSONAL DATA Attachment 1c - Fields for JOB …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Albion Central School District – Financial Management (2021M-200)
… the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic … officials: Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Overfunded and … how they are reviewed. The District’s budgeting practice of overestimating appropriations resulted in the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did not … properly audited and approved, adequately supported and for valid District purposes. The claims auditor did not audit … competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or enter into a written contract with the ESCO for the procurement of natural gas. For nearly a decade, paid natural gas rates that were on average two …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… prior approval for overtime worked, they were paid for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval … justification for overtime worked. In consultation with legal counsel, review the overtime policy, MOU and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mVillage of Fort Plain – Leave Benefits (2020M-101)
… properly recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, … supported by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at approximately $900, were …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Alexandria Central School District – Financial Condition (2016M-5)
… is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5