Search
Jefferson Central School District – Fund Balances (2015M-236)
… to them without using them; District officials do not have long-term plans for reserve balance levels or usage. The reserves … contributions, compensated absences and unemployment insurance, with balances totaling $592,843, appeared to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Victor Central School District – Information Technology (2016M-117)
… Background The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and express … petty cash payments will involve small amounts required for infrequent purchases, such as office supplies. The amount …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditState Agencies Bulletin No. 1882
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for … the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $290,000 for the 2021 plan year, which is the calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedSullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … which is governed by an elected nine-member Board of Education, operates two schools with approximately 1,200 … The District incurred operating surpluses, some of which were transferred to reserves at the end of each …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Town of Dix – Supervisor’s Control of Cash (2022M-57)
… whether the Town of Dix (Town) Supervisor ensured cash in his custody was properly collected and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and disbursed. … banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Required the State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the TSA, within 30 days of the date on which the State becomes aware of such change. The notification must include a proposed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
CattaraugusAlleganyErieWyoming Board of Cooperative Educational Services Financial Management 2016M77
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialNew Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … funds, resulting in taxpayers paying more than necessary to sustain District operations. Two of the six general fund … transparency through the budget process and develop a plan to use surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Background The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable devices were properly … District officials did not keep their inventory list up-to-date when computers were deployed to various locations or when they were disposed of. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesWallkill Central School District – Financial Management (2015M-294)
… School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill and Shawangunk, Ulster County. The District, which operates five schools with … for appropriations that consider prior years’ financial results and only appropriate the amount of fund balance that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Town of Johnsburg – North Creek Water District Charges (2023M-51)
… were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … for water charges to maximize District revenues. Ensure new water customers are added to the Town’s records and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… at the Town Hall. Specifically: Six components in the restrooms, such as mirrors, hand dryers and grab bars mounted at the proper height. Three components in the parking lot, such as accessible parking with painted … physical accessibility for the 13 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Overview – Police and Fire Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1511/overviewCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the … The City of Utica is located in Oneida County and has a population of approximately 61,800. The City is governed by … Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219York Central School District – Online Banking (2016M-295)
… Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295