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Webster Central School District - Financial Condition (2018M-109)
… the Board effectively managed the District’s finances by adopting realistic budgets and ensuring unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Police Captain. Department officials did not deposit or account for all donations received or deposit money received …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsErie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials … years and 377 accounts that have never been used. Five of 10 tested employees visited social media, shopping …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials … balance increased to almost $2.26 million or 17 percent of the ensuing year’s budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… from service. The additional credit is determined by dividing your total unused, unpaid sick leave days (which cannot exceed 165) by 260. Credit for your unused sick leave at retirement … 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/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… from service. The additional credit is determined by dividing your total unused, unpaid sick leave days, which cannot exceed 165, by 260. Credit for your unused sick leave at retirement … information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jState Police Bulletin No. SP-41
… the calculation of overtime and IS included as salary for retirement purposes. Questions Questions about this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policePatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… cost-effective, the District could achieve greater savings by modifying the terms of the program. For example, the … program for married couples and family members employed by the District . For the 2021 calendar year, we found the … for health insurance buyouts to employees covered by the District’s same health insurance plan through a spouse …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… recorded and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate guidance on … cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLongwood Central School District – Overtime (2021M-126)
… document overtime for non-instructional employees. As a result, there is an increased risk that overtime costs …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Tri-Valley Central School District - Financial Management (2020M-17)
… the Board and District officials properly managed fund balance. Key Findings The Board appropriated approximately … reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … were added back to the surplus fund balance, the District’s recalculated surplus balance exceeded the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningArlington Central School District – Network User Accounts (2021M-110)
… accounts, five contractor accounts, one former employee account and one account the IT Director could not identify to whom it … methods to determine who is using each shared user account at a given time. Key Recommendations Regularly review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Liverpool Central School District – Information Technology Assets (2020M-59)
… effectively managed hardware and software inventory to ensure that information technology (IT) assets are … Perform physical inventories of hardware and compare them to inventory records, and review software installed on … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage fund balance. Specifically, the … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Irvington Union Free School District – Fixed Assets (2022M-89)
… officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly … monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can be attributed to … inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to verify that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Hammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Psychotherapeutic Evaluational … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … services to disabled children who are between the ages of three and five years. For purposes of this report, these …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableUnified Court System Bulletin No. UCS-119
… of 2004 that implements agreements between the State of New York and various negotiating units in the Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-119-june-2007-ucs-uniform-allowance-and-uniform-blazer-allowance