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Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
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)
… of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it … detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The …
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)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
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)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period …
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)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Fire District Information: Fire District Training Providers
… course within two hundred seventy days of taking office. Contact the following approved providers for scheduled … Course Certified Through: 7/2/2029 … Fire District Information Fire District Training Providers …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… policy. The Superintendent told us that she permitted two noninstructional employees to earn overtime while they …
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 … of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …
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
… Your pension is based on your years of credited service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest three … cases, certain restrictions may apply (see Restrictions and Limitations ): Regular earnings; Overtime earned in the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewChallenging a Determination – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… auditor did not audit and approve claims before payment as required. Officials lacked adequate documentation that … bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or receipts … that some providers were sole sources for 21 professional service providers paid $2.6 million. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Fort Plain – Leave Benefits (2020M-101)
… benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101State Agencies Bulletin No. 296
… in gray. (See Attachment 1) Effective Date The processing of the new changes will take place beginning December 12, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While … the costs of educating those students. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board … Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and District … natural gas at the most favorable terms and in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… As of June 30, the Fund had 42.32% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.07%), private equity … initiated quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to increase …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterAbout NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest … benefits for more than 1.2 million members, retirees and beneficiaries. NYSLRS administers two distinct systems: … uniformed services personnel, such as correction officers and sheriffs. The Police and Fire Retirement System (PFRS), …
https://www.osc.ny.gov/retirement/about-nyslrsCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRipley Central School District – Payroll and Leave Accruals (2021M-53)
… School District (District) payroll payments and leave time accruals were accurate, properly supported and approved. Key … not always properly supported and approved, and leave time accruals were not always accurate. Further, District … School District District payroll payments and leave time accruals were accurate properly supported and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53