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State Agencies Bulletin No. 1625
… pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2018 is $19,001.55. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesCampbell-Savona Central School District - Budget Review (B2-15-10)
… Consider decreasing real property taxes by using reserve funds to finance operations as appropriate. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… controls over its information technology (IT) assets for the period July 1, 2014 through December 31, 2015. Background The Island Park Union Free School District is located in the Village of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetJefferson Central School District – Fund Balances (2015M-236)
… because District officials were historically transferring funds to them without using them; District officials do not … reserves. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use the reserve funds for their designated purposes. … Jefferson Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt … Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and … Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings … Consult with the District’s attorney and consider market conditions to place unauthorized investments in authorized accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… all federal funding, the phrase "programs subject to CMIA" is often used in practice to denote those larger programs … The state’s CMIA “major program” threshold for determining what constitutes a covered federal assistance program in a given State Fiscal Year (SFY) is recalculated annually by the CMIA consultant in accordance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaBeacon City School District – Information Technology (2023M-143)
… did not: Disable 281 unneeded network user accounts of the 1,280 accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: 153 student …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business … and economical manner. District officials could not show they sought competition or properly used a valid …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… totaling $22,586 (46 percent) within the required time frames. The clerk also did not report and remit collections …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsFinancial Reports
… Annual Comprehensive Financial Report 2025 Annual Comprehensive Financial Report 2024 Annual Comprehensive Financial Report 2023 Annual … Statement March 31, 2011 Financial Statement Schedules of Employer Allocations and Pension Amounts 2025 Employer …
https://www.osc.ny.gov/retirement/resources/financial-reportsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectState Comptroller DiNapoli Releases School District Audits
… a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file for … to ensure the district applied for all state aid for new bus acquisitions. In addition, officials did not perform an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… earlier than 15 days after you leave public employment. Sign in to your Retirement Online account , go to the ‘My … 63 for vested Tier 6 members who are off payroll), it is up to you to apply for your retirement benefit. Members in …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Cattaraugus County – Sexual Harassment Prevention (SHP) Training SHP … Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly record, deposit, remit or …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East Irondequoit Central School District – Payroll and Leave Accruals (Monroe County) Payroll calculation errors … School Transportation (Rockland County) District officials did not have documentation that they were only paying for …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… did not have an adequate process for granting access to non-employees. Almost half of the active building access … The account and badge were no longer needed as of December 1, 2023 but still active as of July 15, 2024. Recommendations The audit report includes six …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andWebster Public Library - Board Oversight (2018M-125)
… operations. Key Findings The Board did not: Audit private fund claims and did not approve other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125