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Wayne Central School District – Property Disposal (2021M-161)
… whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner. … adequate written policies and procedures over disposals of District property. We examined the District’s disposal of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Boquet Valley Central School District – Procurement (2021M-132)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Pompey Hill Fire District – Financial Management (2021M-136)
… Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely. Key Findings The Board did not properly establish and manage the capital reserve fund, establish a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Chappaqua Central School District - Fixed Assets (2022M-186)
… records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets … officials did not perform, a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity … all funds received and disbursed were properly accounted for. Deposits were not always supported by school deposit … Free School Districts Districts clubs properly accounted for supported deposited and used extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… complete report - pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card … Determine whether Buffalo Collegiate Charter School School credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… report - pdf] Audit Objective Determine whether Town of Palermo (Town) officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town … Determine whether Town of Palermo Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Establishing the Standard Work Day – Legacy Reporting
… the amount of time per day a full-time employee in that title would be required to work. You must establish a SWD for each employee title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in that title or the title is vacant. You may establish different …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayOvertime Compensation – Legacy Reporting
… NYSLRS employers report information about employees through Retirement Online including their earnings …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationChallenging a Determination – State Police Plan
… on the top right of your page, then follow the prompts. By email: Email the Hearing Administration … hearing, include your name, NYSLRS ID number, your return email and mailing address, and a phone number where you can …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationFinal Average Salary – Article 14 Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. This is usually …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOverview – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1822/overviewWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of … officials established a fiscal management policy in February 2012 providing guidance over the collecting, … depositing and safeguarding of cash receipts received in the civil office. We also determined that various control …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Elmira Heights Central School District – Nonresident Tuition …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where … statute. Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration … in town-exempted assessed value lacked one or more pieces of supporting documentation to determine eligibility or verify the accuracy of the exemption calculation. Auditors also found five …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0