Search
Germantown Fire District – Board Oversight (2014M-166)
… with a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial functions. Because the District does not have effective policies and procedures outlining …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… the help they need or are getting services late, according to an audit released today by New York State Comptroller … “Providing timely, quality early education services to preschool children with special needs can make a world of … in a solution. SED also does not collect any information on school districts’ waitlists to identify potential need …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themNew York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
At this special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so much to be thankful for
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsService Retirement – When Employees Retire
… upload documents while applying or after submitting their application. If they need to update their application, they can quickly and easily submit changes … when they use Retirement Online , NYSLRS receives their application immediately and is able to process it faster than …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/service-retirementState Agencies Bulletin No. 1184
… the Budget Bulletin B-1202, a plan has been established to reduce the compensation of and provide additional leave time … Employee has a Pay Basis Code equal to ANN, and Employee does not meet the criteria on 03/25/2012 The D3S Additional … has a Pay Basis Code equal to ANN or HRY, and Employee does not meet the criteria on 03/25/2012 or 03/26/2012 The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleEast Bloomfield Fire District – Financial Operations (2017M-154)
… written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement … IT. Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Sodus Central School District – Financial Management (2016M-392)
… The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Henry Johnson Charter School – Financial Operations (2014M-214)
… by an eight member Board of Trustees, had 365 students in kindergarten through fourth grade during the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … million. Key Findings The Board and District officials have not appropriately budgeted revenues and appropriations. … District’s reserve policy does not include details related to the various reserves’ purposes, use or funding. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348West Islip Union Free School District – Payroll (2016M-78)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August … by an elected seven-member Board of Education. Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees into …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by … East Quogue Union Free School District Selected Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andJohnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Middle Country Public Library – Treasurer (2015M-291)
… filing an oath of office and being compensated through the payroll. Ensure that the Treasurer performs duties relating …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster … of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled … are made using State contract on behalf of member public libraries. Modify the Library System's procurement policy to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Apalachin Fire District – Oversight of Financial Operations (2013M-25)
Apalachin Fire District Oversight of Financial Operations 2013M25
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… average rate divided by the System average rate (not to exceed the System graded rate). Determines the employer’s … rate multiplied by the ratio of the System graded rate to the System average rate, not to exceed the System graded rate) 10.565% Employer’s graded …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentTier Status – Career Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June … 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 January 9, 2010 through March 31, 2012 Tier 6 April 1, 2012 …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – Police and Fire Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June … 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 January 9, 2010 through March 31, 2012 Tier 6 April 1, 2012 …
https://www.osc.ny.gov/retirement/publications/1512/tier-statusTier Status – New Career Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and …
https://www.osc.ny.gov/retirement/publications/1515/tier-status