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Williamsville Central School District – Financial Management (2022M-193)
… totaling $78 million. Were not fully transparent with the public regarding the funding and replenishment of … reserves. District officials generally disagreed with our findings but indicated that they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling … to be taken when loans are delinquent and other terms of the agreements are not met. Establish written procedures …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringMinerva Central School District – Financial Condition Management (2020M-60)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… [read complete report - pdf] Audit Objective Determine whether employees received … District officials should: Consider automating the time keeping system to reduce calculation errors. Obtain proper …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … compliance, which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, … staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Sidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … and reduce them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a manner that benefits District taxpayers. Develop multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Operational Advisory No. 15
… of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesSocial Security Adjustment – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentFull- and Part-Time Service Credit – En-Con Police Officers Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditFull- and Part-Time Service Credit – Regional State Park Police Plan
… the Retirement System on the day you begin employment with a participating employer and work on a full-time, continuous basis, we calculate your retirement … wage × 2,000) Employers report days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditFull- and Part-Time Service Credit – State University Police Plan
… the Retirement System on the day you begin employment with a participating employer and work on a full-time, continuous basis, we calculate your retirement … wage × 2,000) Employers report days worked and earnings to us. …
https://www.osc.ny.gov/retirement/publications/1823/full-and-part-time-service-creditSyosset Central School District - Payroll (2018M-42)
… Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … checks totaling $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. … were accurate. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Webster Public Library - Board Oversight (2018M-125)
Webster Public Library Board Oversight 2018M125
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Omnibus Procurement Amendments
… Session 2017-2018: Vetoed on December 28, 2018 - Veto Memo 336 – A.8156 (Peoples-Stokes) / S.6452 (DeFrancisco) – … valuation of non-cash contracts by the state comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsGananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … year totaled $19,966,154. Key Finding District officials have struggled with fiscal challenges and deteriorating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62XV.9 Revenue Classifications – XV. End of Year
… later than the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after this date may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsHampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Full- and Part-Time Service Credit – Career Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating … work on a full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning date …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating … work on a full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning date …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-credit