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Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and … four employees or 27 percent of employees tested and the five Board members did not complete the annual SHP Training. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… not provided to all employees or Board members and because the District’s training completion records are unreliable, … have no assurance all individuals required to complete the 2021 SHP Training did so. Additionally, the District excluded new hires, and per diem employees from …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees … 17 employees or 15 percent of employees tested and the five volunteer Board members did not complete the annual SHP Training. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingBroadalbin Youth Commission - Financial Operations (2018M-19)
… complete report - pdf] Audit Objective Determine whether: The participating municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and deposited. The Board ensured that claims were properly audited, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Town of North Hudson - Payroll (2018M-166)
… Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Retirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits
… 2.1 percent of your FAS for each year of service credit. The benefit is reduced by 50 percent of your primary Social … for Service Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-serviceEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… supported and for legitimate ECA purposes. Key Findings The ECA clubs did not maintain adequate records; therefore, … however, ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning … and properly accounted for. Key Recommendations The Board should appoint a faculty counselor and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsEarly Retirement – Article 14 Benefits
… you can apply for early retirement regardless of your age. The early retirement benefit equals 42 percent of your FAS … cannot exceed 50 percent of your FAS. When you turn 62, the early retirement benefit is reduced by 50 percent of your … for Service Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees and … tested and six elected officials did not complete the annual SHP Training. Additionally, the Town excluded 47 seasonal employees from SHP training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Williamson 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-58Real Property Tax Cap - Local Governments
… Levy Growth Factors [pdf] Tax Base Growth Factors for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and … Find Real Property Tax Cap Information for Local Governments …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Objective Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle … ensure fuel purchases are periodically compared to usage for reasonableness. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02LaFayette Central School District - Fixed Assets (2018M-073)
… with a value that exceeds the established threshold have a tag identifying them as District property. Review fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Lake George Central School District - Purchasing (2018M-167)
… lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about $152,000. The … not develop and implement procedures to seek competition for purchasing goods and services that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… . Subsequent to completing our audit, we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the audit period ended over four years ago, we decided not to update and reissue the report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mTravel Advisory No. 13
… standard rate for personal vehicle mileage is $0.725 and motorcycle mileage is $0.705. References: Chapter XIII …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesSpecial Disability Benefits – New Career Plan
… disability retirement benefit if you are permanently disabled because you contracted HIV(where there may have been … members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung … retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… disability retirement benefit if you are permanently disabled because you contracted HIV (where there may have … members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung … retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV(where … have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… disability retirement benefit if you are permanently disabled because you contracted HIV(where there may have been … members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung … retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefits