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Long Beach City School District – Controls Over Cash Receipts (2016M-145)

… of our audit was to assess controls over cash receipts for the period July 1, 2014 through December 31, 2015. … Background The Long Beach City School District is located in Nassau County. The District, which operates six schools … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $132.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145

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 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14

Beekmantown Central School District – Payroll (2017M-26)

Beekmantown Central School District Payroll 2017M26

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26

Village of North Syracuse – Claims Audit (2014M-131)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period …

https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131

Brooktondale Fire District – Purchases and Disbursements (2021M-18)

… policy, were adequately supported and approved prior to payment. There were no recommendations as a result of this …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18

Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)

… Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160

North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)

… - pdf] Audit Objective Determine whether the central and student treasurers properly accounted for extra-classroom … (ECA) fund collections and disbursements. Key Findings Student treasurers did not maintain adequate accounting … Determine whether the central and student treasurers properly accounted for extraclassroom …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds

Albany Community Charter School - Resident Tuition Billing (2019M-138)

… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138

Town of Smithville - Annual and Claims Auditing (2020M-41)

… and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Village of Bainbridge - Conflict of Interest (2019M-72)

… Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, … of interest in Village contracts with the hardware store. He received a direct or indirect monetary benefit as a …

https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72

County 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-333

Village of Lisle - Board Oversight (2018M-124)

… agreed with our recommendations and indicated they planned to take corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124

City of Poughkeepsie – Audit Follow-Up (2013M-30-F)

… member elected Common Council. Results of Review Based on our limited procedures, it appears that the City has made …

https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-f

Full- and Part-Time Service Credit – Career Plan

… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … by subtracting your beginning date of employment from the date you actually leave paid employment. Part-Time …

https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-credit

Full- 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-credit