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Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a result, we could not determine whether 10 credit card transactions totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Limitations – State Police Plan
… on your tier. Earnings that exceed the limitation will not be included in your pension calculation. Tier 2 If the earnings in any year included in the FAE period exceed the average of …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsMarathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … The Marathon Central School District serves seven towns in Cortland County, two towns in Broome County and one town … liability reserve and retirement contribution reserve were not used as budgeted and overfunded as of June 30, 2017. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions … of the 2013-14 and 2014-15 fiscal years. The District did not develop a multiyear financial plan to manage its fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of … plans for the use of the accumulated funds. The Board has not developed a fund balance policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148West Genesee Central School District – Segregation of Duties (2016M-303)
… Purpose of Audit The objective of our audit was to determine if the District’s controls over certain cash … The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van … approximately $78.6 million. Key Findings The District has not established written policies or procedures for the cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303CUNY Bulletin No. CU-343
… Employees Employees represented by DC 37 Local 2054 in Bargaining Units TK, TY and SF Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-343-district-council-37-local-2054-dues-and-agency-shop-feeLocal Government Ethics
… Local Government Ethics – A.8505 (Thiele) – Relates to conflicts of interest of municipal officers and employees, … ethics and boards of ethics; permits local codes of ethics to prohibit activities expressly permitted by article 18 of … the General Municipal Law. Memo Bill Text Status … Relates to conflicts of interest of municipal officers and employees …
https://www.osc.ny.gov/legislation/local-government-ethics-1Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Purpose of Audit The purpose of our audit was to determine whether the Board audited claims for Village … 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by … of 18 such claims that we audited totaling $163,725 were not authorized for such payment under Village Law. Noteworthy …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… whether the Town Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board did not use an appropriate process when selling and acquiring …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… B includes our comment on an issue that was raised in the Village’s response letter. … audit village statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … established an appropriate system of controls but did not document the system in a written policy. Key Recommendation Adopt written …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsUnion-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … The Union-Endicott Central School District is located in the Town of Union in Broome County and the Town of Owego … budgets with the appropriation of fund balance that will not be used. Review all reserve balances and transfer excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in … million. Key Findings The Board and District officials did not prepare accurate budgets for the 2012-13 through 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Matter of Merton Simpson v. Department of Civil Service
… who are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton … a test called the promotion test battery from 1996 to 2006. A similar test was utilized in 1996 for some open … Simpson et al. v. Department of Civil Service et al. List of individuals owed a monetary award Settled in 2011, …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceBrookfield Central School District – Claims Audit Process (2018M-6)
… The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which … to audit are authorized under Education Law. Review each claim prior to authorizing payment. … Brookfield Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were … overfunded. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is … $6.7 million. Key Findings A majority of the Board does not audit claims prior to payment. The Secretary signs checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial activities were … Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company … totaled $68,075. Key Findings The former Treasurers did not maintain adequate records to account for all money …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialChatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … expenditures when developing budgets. The District has not established a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161