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Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth … the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of Commissioners, which is appointed by the three town boards. Budgeted …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mBrushton-Moira Central School District – Financial Condition (2015M-340)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 … estimates of recurring revenues or realistic estimates for expenditures. None of the fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340School Districts’ Energy Performance Contracts (2013-MR-1)
… [pdf] , Monticello Central School District [pdf] , and Schoharie Central School District [pdf] . Purpose of … The purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts … had nine EPCs that were initiated between February 2002 and August 2012 with total capital project costs of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. … 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately $3.9 … leave reports. We compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to … The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Western New York Maritime Charter School – Financial Operations (2015M-124)
… student residence. The School did not obtain three written quotes, as required by Board policy, for all purchases … Approve all contracts and ensure that three written quotes are obtained, in accordance with Board policy. … …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Oswego County – County Bridge Maintenance (S9-13-8)
… The County’s budgeted expenditures totaled $193 million in 2012. The County Highway Department is responsible for the … not determine if the County had responded to these flags in a timely manner. Key Recommendations Budget for and track …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8State Agencies Bulletin No. 1935
… Positions* Certain Tier D-Board Members* $170,000 $159,200 List of Executive Law Section 169 Positions by Tier * The … gross and reported on the employee’s Form W-2. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… 2015. Background The Waterford Volunteer Fire Department is a volunteer organization that provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mWalworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the period …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process … Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to … expenditures totaled approximately $1.9 million. The Board of Commissioners is comprised of seven Commissioners and is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Ordinary Disability – Regional State Park Police Plan
… must be filed with the Retirement System while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityCUNY Bulletin No. CU-708
… 403(b) 406 Strike/Discip Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity 433 Total … gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantWallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… of the Town of Shawangunk in Ulster County. The Company is governed by an elected five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesShoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam Central School District – Budgeting (2015M-243)
… 31, 2015. Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington … Town of Ticonderoga in Essex County. The District, which is governed by an elected five-member Board of Education, … budgeted appropriations, whereas the statutory limit is 4 percent. Key Recommendations Adopt budgets that reflect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Franklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July … practices made it appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61