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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-87

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Penfield Central School District – Procurement (2022M-76)

… land purchase inclusive of State transportation aid, route times, etc., that totaled $802,000. Officials could not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Lyons Central School District – Payroll 2022M-71

… paid accurately. As a result: Two employees were paid rates inconsistent with Board authorized rates or collective bargaining agreements (CBAs), resulting …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Fire District Information: Fire District Training Providers

… providers have obtained certification of an approved training course related to the required training for Fire District Commissioners. Please note that a Fire District Commissioner must complete an approved training course within two hundred seventy days of taking …

https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providers

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had … private and sensitive information (PSSI). The School does not have a disaster recovery plan. Each user does not have his or her own unique user name for the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

Red Creek Central School District – Financial Condition (2016M-365)

Red Creek Central School District Financial Condition 2016M365

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

Alexandria Central School District – Financial Condition (2016M-5)

… September 30, 2015. Background The Alexandria Central School District is located in the Towns of Alexandria, … Alexandria Central School District Financial Condition 2016M5 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5

State Agencies Bulletin No. 296

… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517

Albion Central School District – Financial Management (2021M-200)

… findings and recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Village of Fort Plain – Leave Benefits (2020M-101)

… policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. Ensure …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Williamson Central School District – Non-Payroll Disbursements (2021M-58)

… supported and for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were … adequately supported and for valid District purposes. The claims auditor did not audit and approve claims before … for 21 professional service providers paid $2.6 million. The District did not have written agreements with 11 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58

Village 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-235

DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter

… estimated value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the first quarter …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter

Overview – State Police Plan

… right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overview

Scio Central School District – Capital Assets (2024M-45)

… of Schools (Superintendent) and former Business Administrator (Administrator), while familiar with the District’s asset … (Board) ensured that the Superintendent and former Administrator complied with the District’s policy, complete …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Graded Rates – Contribution Stabilization Program

… The increase or decrease in the Retirement System graded rates depends on the gap between the System … Graded Rate System Average Rate with GTLI Employees’ Retirement System 2012 15.9 10.5 16.3 2013 18.5 11.5 18.9 …

https://www.osc.ny.gov/retirement/employers/csp/graded-rates

Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)

… Funding Corporation (Corporation) officials awarded funds from the Millennium revolving loan program (Program) in … Key Findings Corporation officials did not award all funds from the Program in accordance with established … County Funding Corporation Corporation officials awarded funds from the Millennium revolving loan program Program in …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolving