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Oxford Academy and Central School District – Financial Management (2016M-6)
… McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Royalton-Hartland Central School District – Financial Condition (2015M-275)
… benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Schuylerville Central School District – Fund Balance (2016M-113)
… 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The District, which … operates three schools with approximately 1,700 students, is governed by an elected seven-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Manhasset Union Free School District – Separation Payments (2016M-150)
Manhasset Union Free School District Separation Payments 2016M150
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEast Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Recommendations Revise the District’s fund balance policy to ensure compliance with statutory requirements and use the … of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Comptroller DiNapoli Releases Municipal Audits
… submitted monthly reports and remitted all fines and fees to the appropriate parties. However, monthly bank … they were recorded properly but were not always remitted to the appropriate parties in a timely manner. Clerk fees … were not provided with IT security awareness training to ensure they understand the policies and how they could …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Credit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public employment or military service. It … all the service credit you are entitled to receive as early as possible, because records documenting your previous … Before Your Date of Membership You may receive credit for working for a participating employer before you joined …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… tier of membership does not always result in a better benefit. Please review your options carefully before making … Services Bureau. … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 Sections 370a 371a …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceCredit for Previous or Military Service – Career Plan
… You may be able to obtain credit for your previous public employment or military service. It … all the service credit you are entitled to receive as early as possible, because records documenting your previous … Before Your Date of Membership You may receive credit for working for a participating employer before you joined …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… membership was with another retirement system, please write to our Member & Employer Services Bureau. … New Career …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… because records documenting your previous service may be lost or destroyed with the passage of time. Prior Service … of your military service. To determine your eligibility and the cost, if any, please send us a copy of your … your options carefully before making your decision, and contact us with any questions you may have. For reinstatement …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceConclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" because, when conducted effectively, it can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionSag Harbor Union Free School District – Child Care Program (2016M-211)
… of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through December 31, … The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Audit The purpose of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 … October 23, 2015. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon … District officials could not provide documentation for the establishment of its unemployment reserve fund. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTrumansburg Central School District – School Lunch Operations (2015M-171)
… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Comptroller DiNapoli Releases State Audits
… An initial audit issued in April 2014, determined that NYC Department of Finance’s Court Assets Department could not …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District … to two counts of federal program theft, for stealing from a school district that received federal funds. She was … shopping,” DiNapoli said. “She was wrong and now she must face the consequences of her actions. My thanks to Acting …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsFranklin Square Water District – Life Insurance Policies (2013M-127)
… policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … three-member Board of Commissioners (Board), comprising a Chairman, a Secretary, and a Treasurer. The District’s … pay the premiums for whole life insurance policies with a face value of $50,000 for each Commissioner and full-time …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127