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Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Pine City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Sullivan County Community College – Information Technology (2017M-123)
… Community College is part of the State University of New York system. The College is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Dryden Central School District – Financial Condition (2013M-396)
… October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law statutory … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Hendrick Hudson Central School District – Financial Condition (2013M-241)
… to June 30, 2013. Background The Hendrick Hudson Central School District is located in Westchester County and includes … Hendrick Hudson Central School District Financial Condition 2013M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Western Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for … Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… Purpose of Audit The purpose of our audit was to determine whether … properly account for all ECA collections and appoint a faculty auditor to oversee management of ECA funds and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mPine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus … Findings District officials did not ensure that budgets were realistic or maintain reserves in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… officials have consistently over-estimated expenditures by a total of $7.1 million and increased the tax levy by 23 … found significant weaknesses, including failure to appoint a faculty auditor, as required, and an unauthorized … and in compliance with statutory requirements. Develop a plan for the use of the excess unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases School District Audits
… benefits, and accrued leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments … calculated — resulting in over/underpayments of $7,430. Two administrators received leave valued at $18,042 without … 41% of the required services may not have been received. Two of the 15 therapists did not schedule make-up sessions, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Applying for Benefits – Article 14 Benefits
… with an Information Representative at one of our consultation sites throughout New York State. Filing With … it must be received by our Albany office, one of our consultation sites, or another office of the State …
https://www.osc.ny.gov/retirement/publications/1644/applying-benefitsOne-Year FAS – Career Plan
… calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year … pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately … made in anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made for time not …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless … higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS … Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless … higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS … Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… through January 23, 2015. Background The Tuckahoe Union Free School District is located in the Town of Eastchester, … Tuckahoe Union Free School District Financial Condition and Information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, which provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… signing, and mailing the checks; and preparing the bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The Treasurer performs all of these duties … were approved by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial