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Sackets Harbor Central School District – Financial Condition (2016M-89)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. … 4 percent legal limit during the same period. The District does not have a multiyear financial plan or a formal capital plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Village of Kaser - Refuse User Fees and Records (2018M-97)
… expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation for the excess …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained adequate records and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Town of Colden – Highway Operations (2017M-127)
… in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Village of Old Brookville – Cash Receipts (2015M-286)
… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in … Village of Old Brookville Cash Receipts 2015M286 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Full- and Part-Time Service Credit – Career Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – Police and Fire Plan
… Full-Time Employment If you join the Retirement System on the … employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement … service credit by subtracting your beginning date of employment from the date you actually leave paid …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … wage × 2,000) Employers report days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditTown of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, deposited, disbursed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Putnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex … of Education, operates one school for 20 students from kindergarten through sixth grade, after which students attend …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Village of Avon - Board Oversights and Professional Services (2018M-30)
… Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Determine whether … are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeWillsboro Central School District – Financial Condition (2015M-362)
… School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period January 1, … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentMount Sinai Union Free School District - Financial Condition Management (2018M-34)
… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementPeekskill City School District - Network User Accounts (2021M-195)
… accounts. These accounts consisted of 56 individual and 77 generic unneeded network user accounts, one of which was last …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Mount Markham Central School District – Financial Management (2020M-39)
… [ read complete report - pdf ] Audit Objective Did District officials properly manage fund balance and … Did District officials properly manage fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39