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Sempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Indian Lake Central School District – Claims Auditing (2016M-15)
… July 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Le Roy Central School District – Payroll (2016M-412)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through November 4, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mIslip Union Free School District – Payroll (2017M-291)
… Purpose of Audit The purpose of our audit was to determine whether District officials paid employee …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Town of Kingsbury – Water Fees (2016M-400)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and collecting water fees for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset disposal activity for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… complete report - pdf] Audit Objective Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared … agreed with our recommendations and indicated they plan to initiate corrective action. … New Hyde ParkGarden City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankGranville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Keene Central School District – Claims Processing (2015M-299)
… in Essex County. The District, which operates one school with approximately 165 students, is governed by an elected … claims are audited in a timely manner and in accordance with District policy. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Southwestern Central School District – Claims Processing (2016M-356)
… County. The District, which operates three schools with approximately 1,500 students, is governed by an elected … Finding Except for minor discrepancies that we discussed with District officials, all claims we reviewed were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement transactions using …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Retiring Before Age 62 – Police and Fire Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 … end when you turn 62. … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 … NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Retiring Before Age 62 – Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 … does not end when you turn 62. … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Full- and Part-Time Service Credit – State Police Plan
… Full-Time Employment If you join PFRS on the day you begin employment with a participating employer … on a full-time basis, your service credit equals the total time worked from your date of membership to the day you leave paid employment. Part-Time Employment …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mSocial Security Adjustment – Article 14 Benefits
… Beginning at age 62, your pension will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… on file. Provide the Board with detailed information about the tuition billed and collected. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138