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Groton Central School District – Financial Management (2014M-288)
… has exceeded the statutory maximum. Three reserve funds have excessive balances and no plans or policies for the use … by a total of $509,000, which was unnecessary based on the excessive levels of fund balance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Carthage Central School District – Financial Condition (2014M-138)
… Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of Akron – Selected Financial Activities (2016M-133)
… Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Pine Bush Central School District – Claims Audit Process (2017M-171)
… $112.4 million. Noteworthy Achievements District officials have established adequate procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Village of Speculator – Claims Auditing (2017M-25)
… approximately $1.6 million. Key Finding Village officials have established adequate procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Unified Court System Bulletin No. UCS-300
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … the biweekly deduction for union dues Code 240 from $25.00 to $30.00. Agency Actions Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesWhitesville Central School District – Financial Management (2016M-313)
… review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $6.7 … of appropriations based on actual needs and that estimates for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the … Ballston Lake Fire District Length of Service Awards Program Service Credit 2016M379 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditFairport Central School District - Payroll and Employee Benefits (2023-118)
… we found one of the five employees that received a retirement incentive should not have been paid $2,000 because they retired prior to the end of the school year, a requirement for this … Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… The purpose of our audit was to review the District's cash receipts and disbursements for the period January 1, … Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements were … Adopt written policies and procedures related to cash receipts and disbursements, including a comprehensive …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… - pdf] Audit Objective Determine whether District payments for health insurance buyouts were cost-effective, supported … Determine whether District payments for health insurance buyouts were costeffective supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… made during our audit period, 80 totaling $16,909 did not have adequate supporting documentation attached to the … agreed with our recommendations and indicated they have taken, or plan to take, corrective action …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Holland Patent Central School District – Fuel Inventory (2023M-141)
… Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces accountability and increases the … detection. Officials did not: Develop written procedures to help ensure fuel inventories were adequately managed. Review fuel usage reports to monitor user access and vehicle fuel use for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… complete report – pdf] Audit Objective Determine whether Onondaga Cortland Madison Board of Cooperative Educational … audit onondaga cortland madison BOCES cash management …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOverview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for continuing … specifically for IT disruptions is a necessary part of business continuity planning. IT contingency planning … procedures and technical measures that enable the recovery of IT operations after an unexpected incident. A disruptive …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… the claims auditor. 166 charges totaling $35,927 did not have adequate support including a specific BOCES purpose. 97 …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156One-Year FAS – Police and Fire Plan
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your FAS calculation: Unused sick leave; Unused vacation; …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fas