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Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds

Freeport Union Free School District – Financial Condition (2016M-300)

… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $167 … an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal years but did not use …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

March 2000: Handicapped Parking Education Program

… that every county and the City of New York shall establish a handicapped parking education program for the purpose of … relating to handicapped parking spaces. This surcharge is in addition to any other sentence, fine or penalty. … receipts should be recorded as revenue in account code A2610 Fines and Forfeited Bail, and expenditures of …

https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-program

Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)

… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … were not properly accounted for, secured, and deposited in a timely manner. The Department’s failure to establish … enforcement procedures to help ensure the collection of all delinquent DWI fees. Ensure that the Department uses a …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations

Cleveland Hill Union Free School District – Financial Condition (2013M-272)

… audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background … The District’s budgeted general fund appropriations for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, District …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272

Newark School District Public Library – Board Oversight (2014M-54)

… 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected … million as of June 30, 2013) to be improperly deposited in types of investments which are not allowed by law, putting … from all improper investments and place all Library moneys in time deposits, certificates of deposit, or other …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

Lockport Housing Authority – Executive Director’s Compensation (2015M-329)

… approved the specific terms of the Executive Director’s compensation for the 2014-15 fiscal year, or that the … and control. … Lockport Housing Authority Executive Directors Compensation 2015M329 …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … sound methods of disposal whenever possible. Division of State Police: Processing of Sexual Offense Evidence Collection Kits (2019-S-44) From Nov. 28, …

https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits

Schuyler County – Treasurer’s Office (2014M-186)

… our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, 2013. Background Schuyler County has a population of 18,340 …

https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… Purpose of Audit The purpose of our audit was to assess oversight of … weighing and measuring devices, performing packaged commodity inspections and verifying pricing and scanning … pricing and scanner accuracy and packaged commodities and a listing of all businesses in the County that are subject to …

https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346

Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans

… for a limited period of time, and you enter employment after the expiration date, you would not be eligible for them. Note: This benefit …

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-b

Service Retirement Benefits – Special 20- and 25-Year Plans

… What is the pension benefit calculation for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of … 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit calculation for Section 383-f? …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefits

McConnellsville Fire District – Financial Operations (2014M-19)

… the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. … of Commissioners. Its general fund budget totaled $103,730 for the 2013 fiscal year. Key Findings Complete accounting … paid. Key Recommendations Maintain accounting records for all bank accounts, reconcile accounts monthly and file annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19

Mechanicville City School District – Financial Condition (2017M-93)

… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93

Red Creek Central School District – Financial Condition (2016M-365)

… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … including a detailed analysis of the District’s projected future needs. The Board and District officials have not … developed formal, written multiyear financial or capital plans. Key Recommendations Discontinue the practice of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)

… Purpose of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performance

Chateaugay Central School District – Leave Accruals (2016M-149)

… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Special Disability Benefits – Special 20- and 25-Year Plans

… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis …

https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefits