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Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background … of the people of the State. The SCIDA was established in 1970 and is governed by a Board comprising nine members …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programState Agencies Bulletin No. 1895
… purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for … and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … listed on the schedule. Agencies submitting Miscellaneous Payment Files may enter corrections for rejected file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesWayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249State Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsOne-Year FAS – Police and Fire Plan
… be included in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… be included in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… will not be included in your FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Career Plan
… your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular compensation earned during the …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular compensation earned during the …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasCampbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … The District consistently appropriates fund balance that is not needed to fund operations. The unemployment reserve is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Constitutional Debt Limit
… The debt limit is a percentage of the five-year average full valuation of taxable property within a municipality. … 5 districts) The debt limit is a percentage of the current full valuation. … Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… through August 31, 2014. Background The Sayville Union Free School District is located in the Town of Islip, Suffolk … phone bills prior to authorizing payment. … Sayville Union Free School District Financial Condition and Cellular …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularWatertown City School District – Financial Condition (2016M-85)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through October 31, 2015. … Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, … the optimal funding level for reserves and the conditions under which reserves will be used. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingDalton-Nunda Central School District – Separation Payments (2015M-142)
… agreement, one employee improperly received a separation payment of $1,777 and one employee was underpaid $2,323. … written policies or procedures to formalize the separation payment process. Key Recommendations Review separation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. … before Board approval. Maintain appropriate records for each project. Implement procedures to monitor project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCopiague Union Free School District – Check Signing (2015M-181)
… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $112.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181State Comptroller DiNapoli Releases School District Audits
… Aid (Essex County) District officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new … audit or payout test (e.g., requiring employees to pick up their payroll statements in person). Rocky Point Union …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsAkron Central School District – Controls Over Compensatory Time (2014M-24)
… of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for the … through December 20, 2013. Background The Akron Central School District is located in the Towns of Alden, Clarence …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The Mahopac Central School … Findings The District was identified as being susceptible to fiscal stress due to a general fund operating deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302