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Webster Central School District - Financial Condition (2018M-109)
… Webster Central School District Financial Condition 2018M109 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Hudson City School District – Information Technology (2020M-157)
… employees who use IT resources. Develop written procedures for managing system access. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… Just as hourly or salaried positions must have standard work days , elected and appointed officials must have them too. Your governing board establishes standard work days by adopting and posting a Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A) . Here is a …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… [read complete report - pdf] Audit Objective Determine whether: The Board … and capital plans. District officials retained an annual average of $798,735 in the debt service fund over the … to reduce real property taxes or for other purposes, was delayed. Key Recommendations Adopt budgets based on realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… year after separating from service. The additional credit is determined by dividing your total unused, unpaid sick …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – State University Police Plan
… Under Section 341(j) of the Retirement and Social Security Law, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … the five years. Qualify for a better retirement benefit calculation. For example, if you have 19½ years of service …
https://www.osc.ny.gov/retirement/publications/1823/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Forest Rangers Plan
… The additional credit is determined by dividing your total unused, unpaid sick leave days, which cannot exceed …
https://www.osc.ny.gov/retirement/publications/1864/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… year after separating from service. The additional credit is determined by dividing your total unused, unpaid sick …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountPocantico Hills Central School District - Procurement (2018M-187)
… bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million … found that District officials obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Bay Shore Union Free School District - Procurement (2018M-212)
… were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Brocton Central School District – Claims Audit (2023M-15)
… received. Key Recommendations Update written policies to define the claims auditor’s duties and provide this guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Retirement System Membership – Career Plan
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… in the New York State and Local Police and Fire Retirement System (PFRS), must become members of the Retirement System. When you become a member, you must complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… Police officers and paid firefighters working for employers that participate in the New York State and …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipRetirement System Membership – Police and Fire Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Police officers and paid firefighters working for employers that … and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipChatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11