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Town of Frankfort - Board Oversight (2018M-58)
… [read complete report - pdf] Audit Objective Determine whether the Town … health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations … to initiate corrective action. 1 Refer to our prior audit report, Town of Frankfort – Supervisor’s Fiscal …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Avon Central School District – Information Technology (2016M-123)
… District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which … for password management; protection of personal, private and sensitive information (PPSI); wireless technology; remote …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Opinion 96-15
… and partially from townwide functions, the town board should apportion the cost of the judgment equitably between … and partially from townwide functions, the town board should apportion the cost of the judgment equitably between …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, … does not adhere to the purchase order system required in its bylaws. The Audit Committee’s audits only included a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mVillage of Hobart - Board Oversight (2018M-88)
… they planned to initiate corrective action. 1 Refer to New York State General Municipal Law, Article 18 … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Brighton Central School District – IT Asset Management (S9-22-6)
… – pdf] Audit Objective Determine whether Brighton Central School District (District) officials appropriately tracked, … they planned to initiate corrective action. … brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6State Agencies Bulletin No. 1882
… is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … (C), and 408 (k) (6) (D) (ii) will increase to $290,000 for the 2021 plan year, which is the calendar year for ORP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedGowanda Central School District – Financial Management (2016M-368)
… schools with approximately 1,175 students, is governed by an elected seven-member Board of Education. Budgeted … Board and District officials overestimated expenditures by a total of $6.2 million. The District did not use any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Unified Court System Bulletin No. UCS-317
… between the Unified Court System of the State of New York (UCS) and Bargaining Units F8, G9, SA, SD, SG, SK, … by increasing the Annual Addl Earnings amount to the new earnings amount and pay the difference between the new Annual Additional Earnings and the existing Goal Balance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicial-0Town of East Otto - Information Technology (2018M-156)
… (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Indian River Central School District – Financial Condition (2016M-287)
… The Indian River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, which operates eight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Manhasset Union Free School District – Separation Payments (2016M-150)
… The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates three schools … to review retirement incentive overpayments identified in this report and seek recovery as appropriate; review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Unified Court System Bulletin No. UCS-90
… Insurance Program. Affected Employees Employees in Bargaining Unit SR represented by New York State Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-90-change-eligibility-aflac-voluntary-supplementary-insuranceChappaqua Central School District – Financial Condition (2015M-193)
… The Chappaqua Central School District is located in the Town of New Castle, Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Half Hollow Hills Community Library - Fund Balance (2018M-127)
… surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of … and the Library has no plan for the use of these surplus funds. Key Recommendations Amend the Library’s policy to …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … how each reserve will be funded or when reserve funds are to be used. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161State Agencies Bulletin No. 1950
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 … NYCERS, PFRS, NYSTRS, or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $250,000. Effective Dates Effective beginning Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through … 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Opinion 2003-2
… as amended (former McKinney's Unconsolidated Laws, Title 16, Chapter 13 [§5851 et seq.]) (L 1988 ch 241 §2), which had …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2