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East Bloomfield Central School District – Online Banking (2016M-14)
… July 1, 2014 through December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in … East Bloomfield Central School District Online Banking 2016M14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Loans – Divorce and Your Benefits
… for each loan, taking into consideration the member’s age at retirement and whether they retired under a service or disability benefit. Please see the Tiers 3, 4, 5 & 6 Loan Application (RS5025-A) for approximate annual …
https://www.osc.ny.gov/retirement/members/divorce/loansState Agencies Bulletin No. 1980
… New York City Education Board Retirement System (83), and New York City Employee Retirement System (84) for the … Affected Employees Tier 6 members of NYCTRS, NYCBERS, and NYCERS are affected. Background OT limit for Tier 6 began …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andWestern Sullivan Public Library – Library Operations (2015M-156)
… analysis of operations or segregate cost information by building. The Library’s circulation and number of patrons … of Library operations and segregate cost information by building to allow for more informed management decisions …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Village of Cayuga Heights – Board Oversight (2014M-292)
… of our audit was to review the Board’s oversight of Village operations for the period June 1, 2013 through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, … County, and has a population of approximately 3,700. The Village is governed by an elected seven-member Village Board. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292State Agencies Bulletin No. 1876
… earnings reach the $225,000 limit. Contributions will resume in the first paycheck of the following plan year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… also sets forth additional requirements depending on the location of the training school or course. These additional … Training Location Additional Requirements Outside the county or counties where the district/municipal corporation … attendance must be sent by the chief officer to the State Office of Fire Prevention and Control. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsVillage of Cambridge – Payroll (2015M-74)
… Purpose of Audit The purpose of our audit was to determine if Village officials … 1, 2013 through December 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington … Village of Cambridge Payroll 2015M74 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74RFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… available via the links below. The solicitation, and other information as it becomes available, is available … Amendment #2 , Issued 2/27/26 Note: the solicitation has been posted in Adobe Acrobat PDF format and may be opened … reader, available through this link: https://get.adobe.com/reader/ …
https://www.osc.ny.gov/procurement/rfp0003Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyTown of Adams – Justice Court Operations (2020M-163)
… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163City of Peekskill – Information Technology (2020M-164)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan. Provide periodic IT security awareness training to all employees who use IT resources. District officials … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Town of Tully – Justice Court Operations (2021M-10)
… audit of the Court’s records or retain an independent public accountant to perform the audit. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… and school districts that utilize aggregators for energy purchases are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven … ensure they received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… recalculated unrestricted fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding … Key Recommendations Develop realistic appropriations and only appropriate fund balance that will actually be used … District taxpayers, such as funding one-time expenditures and/or necessary reserves and reducing property taxes. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Town of Waterford - Town Clerk Collections (2018M-265)
… report - pdf] Audit Objective Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key Findings The former Clerk did not: … form of payment. Make deposits of all collections intact, in a timely manner. Maintain payment stubs and postmarked …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Poughkeepsie City School District - Payroll (2019M-110)
… not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received … a total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board approval. Key Recommendations Review and update the different policies and CBAs to ensure that CBAs are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Poughkeepsie City School District - Budgeting (2018M-226)
… of 2016-17 and 2017-18, respectively, which exceeded the statutory limits of $3.9 million and $4 million. Key … the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Watkins Glen Central School District - Financial Management (2019M-57)
… In the last three completed fiscal years, the District generated $2.3 million in unplanned operating surpluses …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Iroquois Central School District - Financial Management (2018M-102)
… which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board did not review all … and appropriated fund balance. Review all reserves to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102