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NY Full-Time Equivalent Employees Dashboard
… full-time position is equal to one FTE; two people serving in separate positions each at 50 percent time would also … of the workforce that indicate the number of employees in State service. Historical trends reflect regular seasonal variation in the number of FTEs at agencies. During this period, there …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardIntegrity
… Criminal Investigations or Convictions Federal Bureau of Prisons … Education Fund/False Claims Act Legal Center Anti-Trust Investigations Federal Trade Commission – Bureau of …
https://www.osc.ny.gov/state-vendors/vendrep/integrityHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer … electronic banking transactions and District officials have not developed written procedures for wire transfers; … written agreement with the banks in which District funds have been deposited. … Hawthorne Cedar Knolls Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overOverview – Special 20- and 25-Year Plans
… the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the FAE period. In some cases, restrictions may apply (see Restrictions and …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewLyons Central School District – Payroll 2022M-71
… or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 … being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA … additional sick days and one employee not being credited 9.5 hours of compensatory time. The payroll supervisor was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… the financial recordkeeping and reporting duties required of this position. Key Findings The Comptroller did not … the financial recordkeeping and reporting duties required of this position. We identified the following inaccuracies: … general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. $1,441,751 …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Islip Fire District – Disbursements (2020M-9)
… $38,563 made on District credit cards that did not have sufficient supporting documentation. Approved payment … totaling $163,233 without an approved purchase order prior to the purchase being made. Key Recommendations Consult an …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… records and reports. File AUDs and tax cap forms in a timely manner. … Determine whether the Town of Decatur …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The … agreed with our recommendations and indicated that they have already implemented most of them. … audit school middle …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau … funds into each responsible Justice’s account … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Village of Madison - Collections (2023M-160)
… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Penfield Central School District – Procurement (2022M-76)
… School District (District) officials made procurements in accordance with District policies, statutory requirements … Key Findings District officials did not make procurements in accordance with District policies, statutory requirements … they properly sought competition for purchases totaling $7.9 million: Subject to competitive bidding requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Fire District Information: Fire District Training Providers
… The following providers have obtained certification of an approved training course related to the required training for Fire District Commissioners. …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime … prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with District officials. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period July 1, 2014 through January 7, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOverview – State Police Plan
… service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest … the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the period used in your FAE. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewChallenging a Determination – Special 20- and 25-Year Plans
… calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationRed Creek Central School District – Financial Condition (2016M-365)
… condition for the period July 1, 2012 through June 9, 2016. Background The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… did not seek competition or provide documentation to support their verbal assertions that some providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58