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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 … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Village of Bainbridge - Conflict of Interest (2019M-72)
… audit period. Key Recommendation Adopt procedures to help detect and prevent prohibited interests in contracts. Village …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Village of North Syracuse – Claims Audit (2014M-131)
… 2012 through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a … Village of North Syracuse Claims Audit 2014M131 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… and disbursements were proper and supported. Audit Results District officials ensured the purchases and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Middletown 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-160Town of Smithville - Annual and Claims Auditing (2020M-41)
Determine whether the Board annually audited the records of Town officers and audited claims before payment
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… - pdf] Audit Objective Determine whether fixed assets were recorded and properly accounted for. Key Findings The Board did not designate a property … manager. None of the 39 fixed assets valued at $242,673 were tagged as District property and 42 assets valued at …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185County of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Putnam County – Probation Department Collection of Revenue (2014M-5)
… the Probation Department’s revenue collection process for the period January 1, 2012 through October 16, 2013. … elected legislators. The County’s Probation Department is under the supervision of the Legislature and the New York … Probation Department has instituted proper controls and is collecting revenues due the Department. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if restitution payments were adequately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Village of Lisle - Board Oversight (2018M-124)
… for proper Village purposes. Key Findings The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s … 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-124State Agencies Bulletin No. 901
… Purpose Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind … Pensioners and beneficiaries in Agency 01130 Division of Veterans Affairs Blind Veterans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/901-termination-payserv-processing-and-payments-recipients-blind-veteransForks Fire District #3 - Financial Planning (2018M-20)
… [read complete report - pdf] Audit Objective Determine if the Board properly manages fund balance. Key Findings The … Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of … the District's attorney and ensure the capital reserve funds are properly established. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Islip Union Free School District – Payroll (2017M-291)
… Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by a seven-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in the audit report released in May 2013. Background The City of Poughkeepsie is located …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fFull- and Part-Time Service Credit – Career Plan
… worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) Employers report your days worked and salary to …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – Police and Fire Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer and you work on a full-time, …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) Employers report your days worked and salary to …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer and you work on a full-time, …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-credit