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Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… 1, 2014 through June 30, 2015. Background The Westhampton Beach Union Free School District is located in the Town of … recommendations as a result of this audit. … Westhampton Beach Union Free School District Claims Processing 2015M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Waterville Central School District – Criminal History Background Checks (2016M-23)
… officials performed proper criminal history background checks for the period July 1, 2014 through November 17, 2015. … officials properly performed criminal history background checks, which helped ensure the safety of their students. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksWaterford-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-138Tax Data Verification Form
… (and by cities and towns within Westchester County) to report real property tax information for towns and cities …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formRetiring 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-creditRetiring 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-62Town of Holland - Real Property Tax Exemptions (2018M-232)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … action. … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Carle Place Union Free School District – Network User Account Controls (2022M-121)
… use of its network and potential loss of important data. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsHighland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… $1.7 million. The Board has not established a policy for funding and using the reserves. Key Recommendations Ensure … a formal reserve fund policy that outlines targeted funding levels and the conditions under which the funds will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s calculations of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures and reimbursements for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s timekeeping and …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186West Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District officials obtained required quotes for the purchase of goods and services for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were … approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Utica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Town of Pendleton – Special Districts (2018M-4)
… Purpose of Audit The purpose of our audit was to determine whether Town … accounted for sewer operation financial activity for the period January 1, 2016 through December 1, 2017. Background The Town of Pendleton is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4