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Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 2015-16 fiscal year totaled approximately $132.4 million. Key Finding The District did not establish formal, written cash receipt policies and procedures. Key Recommendation Develop written policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Beekmantown Central School District – Payroll (2017M-26)
… 2016-17 fiscal year totaled approximately $40.3 million. Key Findings District officials accurately paid employees’ salaries and wages. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Tax Data Verification Form
… tax information has changed and can now be done in the OSC Online Services Portal. File Tax Data Verification Form …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formIndigent Legal Services Fund
… The Office of the State Comptroller no longer has a role in the administration … or the roles and responsibilities of OILS, please contact: Melissa Mackey, Director of Research (518) 486-3068 Melissa[email protected] … Indigent Legal Services Fund …
https://www.osc.ny.gov/local-government/required-reporting/indigent-legal-services-fundPutnam County – Probation Department Collection of Revenue (2014M-5)
… State Division of Probation and Correctional Alternatives. Key Finding We found that the Probation Department has … controls and is collecting revenues due the Department. Key Recommendation There are no recommendations in this …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… and surcharges for probation and non-probation cases. Key Finding Department officials are not pursuing all possible revenue sources within the Department. Key Recommendation Consider imposing fees for probation …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Forks Fire District #3 - Financial Planning (2018M-20)
… Key Findings The Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, … financial plan. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Islip Union Free School District – Payroll (2017M-291)
… officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $82.4 million. Noteworthy Achievements Except for minor discrepancies that we discussed with officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Full- and Part-Time Service Credit – Police and Fire Plan
… service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditCounty of Ulster – Property Tax Exemptions (2016M-333)
… purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. … Key Finding The County Department of Finance’s procedures for prorating property tax exemptions on transfers of …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… complete report - pdf] Audit Objective Determine whether the Board ensured that receipts were deposited and … were for proper Village purposes. Key Findings The Board did not provide adequate oversight of the … agreed with our recommendations and indicated they planned to take corrective action. … Village of Lisle Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in implementing our … in the audit report released in May 2013. Background The City of Poughkeepsie is located in Dutchess County and has …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fFull- and Part-Time Service Credit – Career Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… whether fixed assets were recorded and properly accounted for. Key Findings The Board did not designate a property … whether fixed assets were recorded and properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… recommendations, six recommendations were not implemented and the status of two recommendations could not be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107