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Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… controls over PTEs, the Board cannot be assured that PTEs are being employed and compensated as the Board intended. The …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollAkron Central School District – Controls Over Compensatory Time (2014M-24)
Akron Central School District Controls Over Compensatory Time 2014M24
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… of Amenia, in Dutchess County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Wayne Central School District – Property Disposal (2021M-161)
… in a proper and cost effective manner. Key Findings The Board and District officials have not established … officials do not have assurance that they received the best value for this property. We noted similar deficiencies … advisory group which also made a recommendation designed to help the District maximize the value of disposed property, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161York 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-295Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… to five-year period and continually update plans based on changes that have occurred since the time they were first …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesBrighton Central School District – Separation Payments (2016M-119)
… period July 1, 2014 through March 23, 2016. Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which … Brighton Central School District Separation Payments 2016M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Findings The Board has not annually designated a system administrator. Instead, the Board annually appoints a Network … a proper segregation of duties. Users were given system administrator rights when they shouldn’t have been, giving … information. Key Recommendations Annually designate an administrator for the financial software to clarify who is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessCity of Elmira – Financial Condition (2017M-90)
… 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of … City of Elmira Financial Condition 2017M90 …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… which is available at https://cannabis.ny.gov/dispensary-location-verification . AUC retailers must file … to cities, towns and villages that host a retail AUC dispensary within the county. OSC maintains a website to help …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateReal Property Tax Exemptions Administration (2017-MR-4)
… whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Vested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… 2, 3 and 5 Full vested benefit at age 62. Early retirement with a reduced benefit as early as the first of the month … NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to the … Benefit section . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – Career Plan
… When you reach retirement age, you will be entitled to a retirement benefit based on your service and salary … you were an active member. 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as … benefit. For an explanation of your benefit, please refer to the Service Retirement Benefit section . The vested …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitState Agencies Bulletin No. 1403
… Purpose To inform agencies of procedural changes in PayServ related to assigning … Fiscal Officers) Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide … six job aids for agencies to review and begin using as of June 1, 2015 after the COA Conversion is complete and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1403-new-york-state-payroll-system-payserv-conversion-statewide-financialThousand Islands Central School District – Financial Management (2022M-201)
… have withheld funds from productive use and may have missed opportunities to reduce the tax levy. The Board and … officials: Overestimated appropriations by $9.7 million (11.6 percent) between the 2017-18 and 2020-21 fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Town of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of … not provide adequate oversight of the clerks responsible for receiving, recording and reporting cash receipts, and did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks … 1, 2015 through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an … inventories are conducted at the frequency indicated in the District’s fixed asset inventory policy. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… New York's Stony Brook University Hospital (Stony Brook) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-through