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Greater Johnstown School District - Payroll (2018M-267)
… as a result of this audit. District officials agreed with our audit results. … Determine whether employee salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… all leave taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave … requests totaling 72 days, comprised of 452 hours for $9,927. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Ending Your Membership – Article 14 Benefits
… Once you join the Retirement System, your membership cannot end unless you: Are … employee of an employer that participates in the New York State and Local Retirement System; Have less than ten years of service …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipLake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… Regional Planning Board officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanPeekskill City School District – Financial Condition (2015M-191)
… Westchester County. The District operates six schools with approximately 3,600 students. General fund expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… villages did not receive all the benefit they should have from county sales tax distributions. The town board … expenditures. Copiague Fire District – Credit Card Purchases (Suffolk County) District officials did not comply … for refreshments that were in violation of New York State Public Officers Law. The board also approved $1,488 in …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsExamples from GASB Statement 34 - Statement of Activities
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectLeaves of Absence – En-Con Police Officers Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceOut-of-Service Death Benefit – Article 14 Benefits
… If you are a vested member with at least ten years of credited service, have not retired …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCharlotte Valley Central School District - Budget Review (B4-15-6)
… are reasonable. The District’s preliminary budget complies with the tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6City of White Plains – Claims Auditing (2016M-367)
… audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… in Suffolk County. The District, which operates one school with approximately 190 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Webster Public Library - Board Oversight (2018M-125)
… of financial operations. Key Findings The Board did not: Audit private fund claims and did not approve other … before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… in the general fund. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… that goods and services were procured in accordance with the District’s procurement policy (policy). Noteworthy … ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Ending Your Membership – Police and Fire Plan
… If you do not have at least five years of credited service and seven years have elapsed since you last worked in public … 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; If you transfer … with an employer that participates in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipFull- and Part-Time Service Credit – En-Con Police Officers Plan
… join the Retirement System on the day you begin employment with a participating employer and work on a full-time, …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-credit