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2022 Financial Condition Report – 2022 Financial Condition Report
… COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on stable ground. Historic federal financial assistance and improved …
https://www.osc.ny.gov/reports/finance/2022-fcrArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… internal controls over payroll and leave accruals for the period July 1, 2012 through October 31, 2013. … Background The Argyle Central School District (District) is located in several towns in Washington County. The … payroll duties so that this individual does not control all aspects of payroll transactions. If it is not feasible to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Wyoming County – Selected Financial Activities (2015M-94)
… April 15, 2015. Background Wyoming County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District officials … which is governed by an elected seven-member Board of Education, has approximately 1,200 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and … year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were maintained … East Aurora Union Free School District High School ExtraClassroom Activity Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomAvailable Options – Article 14 Benefits
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … If your beneficiary dies before you, all payments will cease upon your death. Pop-Up/Joint Allowance — Full or Half* … Single Life Allowance at retirement, and all payments will cease upon your death. Five Year Certain and Ten Year Certain …
https://www.osc.ny.gov/retirement/publications/1644/available-optionsContract Advisory No. 19
… in a Pending OSC Status were cleared out of SFS by September 29, 2015. All contract transactions requiring …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Albany County – Sexual Harassment Prevention Training (S9-23-05)
audit statewide county albany
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 … through May 31, 2013. Background The Rensselaer County Water Authority, which is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Elmwood Village Charter School – Building Acquisition (2017M-237)
… Purpose of Audit The purpose of our audit was to determine whether the Board … selecting a building. The Board did not pay a reasonable price for the building, by paying more than the appraised … site selection reviews and cost-benefit analyses for real estate transactions to ensure the School’s best interest. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… did not ensure that the District only paid for travel and conference expenses that were necessary and as limited by … Monitor and enforce compliance with travel and conference policies. Consider using US General Services …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andAppendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… to cover her personal costs,” DiNapoli said, “I thank Troop C of the New York State Police and Delaware County Special Prosecutor Linden Summers for helping us to bring this former clerk to justice.” Barnes was …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfState Comptroller Releases Municipal Audits
… County) The board properly planned the waste water treatment plant (WWTP) project but could have better managed certain …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… our audit was to review the District’s financial condition for the period July 1, 2013 through April 21, 2015. … a seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $14 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mBethlehem Central School District – Credit Cards (2017M-41)
… the 2016-17 fiscal year total approximately $96.5 million. Key Findings The claims auditor did not audit all credit card … directly withdraws monthly payments from the District bank account without the Treasurer’s authorization. Key … The Board should not allow third-party vendors to directly debit funds from District bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … Discovery Charter School Internal Controls Over Cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mCentral Square Central School District – Fund Balance (2022M-196)
… fund balance, maintained surplus fund balance within the statutory limit and maintained reserve funds at … Key Findings District officials did not accurately report the District’s surplus fund balance, maintain surplus fund … levels. As a result, officials reduced the transparency of District finances and kept $8 million from productive use. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Full- and Part-Time Service Credit – State Police Plan
… year of part-time employment is credited as the lesser of: number of days reported* ÷ 260 days or annual earnings reported ÷ (State’s hourly minimum wage × 2,000) *As reported by your …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-credit