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Retirement System Membership – Regional State Park Police Plan
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Fiscal Report CFR were properly calculated adequately do …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualCheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four schools with … The District is governed by an elected five-member Board of Education. General fund appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… calculation of separation payments for the period July 1, 2013 through September 30, 2015. Background The Avoca …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Windsor Central School District – Cafeteria Operations (2016M-130)
… to examine District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, … Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Indian Lake Central School District – Claims Auditing (2016M-15)
… School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… the District provided cost-effective special education services and whether the tuition rate charged covered the cost of providing these services for the period September 1, 2014 through June 30, … The District provided cost-effective special education services to its students and the rates it charged other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… 1, 2014 through July 31, 2015. Background The Chazy Union Free School District is located in the Town of Chazy in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations … in this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. Business … ensure that each voucher (1) references a unique invoice number and (2) includes only items it has received and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsColton-Pierrepont Central School District – Financial Duties (2017M-229)
… Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Terryville Fire District – Treasurer’s Duties (2017M-136)
… residents in the hamlets of Terryville and Port Jefferson Station. The District’s 2016 operating expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136East Meadow Public Library – Claims Auditing (2017M-275)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. … Findings The Board did not audit individual claims prior to payment. Library officials did not obtain the required …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Saratoga Youth Recreation – Financial Activities (2016M-258)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … and the Town of Saratoga through intermunicipal agreements to operate youth development programs for children residing …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… period July 1, 2012 through May 21, 2014. Background The Liverpool Central School District is located in the Towns of … Liverpool Central School District Employee Compensation and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsValley Stream Central High School District – Payroll (2016M-19)
… 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Clarkstown Central School District – Time and Attendance Records (2017M-150)
… We found 36 transportation employees were paid 741 hours, totaling approximately $19,000, where proper documentation for hours worked was not maintained. We found 207 overtime hours, totaling $9,470, worked by 19 employees for which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150State Agencies Bulletin No. 1885
… overtime earnings (OT) limit for Tier 6 Employee Retirement System (ERS) members for calendar year 2021 is … of the increase is based on the increase in the Consumer Price Index of the previous year. Effective Dates Effective … regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… It has one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ oversight of the Department’s financial operations for the period January 1, 2012 through October 16, 2013. … adequate or consistently followed. The Board also failed to adopt the statutorily required code of ethics. The by-laws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialPanama Central School District – Financial Management (2016M-271)
… Background The Panama Central School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271