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One-Year FAS – Career Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasVillage of Akron – Selected Financial Activities (2016M-133)
… needs of the individual operating funds and hinders the development of long-term solutions. Key Recommendations Bill …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax … Clicking on a county displays a summary of its most current sharing arrangement, as provided by county officials …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding … 2017-18 through 2021-22 and levied more taxes than needed to fund operations. Key Recommendations Develop budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Town of Frankfort – Justice Court Operations (2022M-16)
… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… monitor to ensure the annual report filed with the New York State Authorities Budget Office (ABO) and the Office …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Poestenkill – Credit Card Purchases (2024M-34)
… to, household and personal care items, video streaming services and clothes that were made by the former …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Sweet Home Central School District – Financial Management (2022M-166)
… real property taxes at a level higher than necessary to fund operations. Recalculated surplus fund balance … revenue was underestimated by $3.4 million from 2018-19 to 2021-22. At least $1.7 million was improperly encumbered … with our recommendations but indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Village of St. Johnsville – Records and Reports (2015M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … and numerous bank account balances did not reconcile to the accounting records. Interfund loans were not … services of an independent public accountant or auditor to conduct the audit in a timely fashion. … Village of St …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… 2016. Key Recommendations Reconcile the customer accounts to determine which taxpayers overpaid and refund those … Establish and implement compensating controls to oversee the financial responsibilities performed by the … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Dryden Central School District – Information Technology (2020M-106)
… ransomware attack. The Director of Information Technology Services (IT Director) failed to determine whether any data …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Town of Carlisle – Fund Balance (2017M-106)
… The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is … financial and capital plans specifying the Town’s objectives and goals for using the accumulated funds. General fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… with the local law. Update computer policies, monitor compliance, provide training and address the information …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Purpose of Audit The objectives of our audit were to evaluate the District’s financial activities and cellular … of unexpended surplus funds that are not needed to fund District operations. Ensure that the Network Systems … claims auditor properly review all cell phone bills prior to authorizing payment. … Sayville Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularLynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Chatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash … accounts receivable were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Local Road Conditions in New York State
… A report issued by the Office of the New York State … in New York State – a percentage that varies quite a bit from place to place, with many rural towns (and one … borough (see below). Unfortunately, because the dataset is limited only to federally fundable local roads, it …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateHammond Fire District – Board Oversight (2024M-151)
… that it received sufficient monthly financial reports to effectively monitor financial operations throughout the … (Town Law) Section 176-e which requires each Board member to complete fiscal training in a timely manner. One Board … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151