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One-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and … update a multiyear financial and capital plan for a three- to five- year period that addresses the District’s use of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359York Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking … the Treasurer and Business Administrator have the ability to perform online banking transactions, but neither has … verification of transfers. Designate a computer to be used only for online banking transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Purpose of Audit The objectives of our audit were to evaluate the District’s financial activities and cellular … of unexpended surplus funds that are not needed to fund District operations. Ensure that the Network Systems … claims auditor properly review all cell phone bills prior to authorizing payment. … Sayville Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularVillage of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. … village stamford audit …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… real property taxes at a level higher than necessary to fund operations. Recalculated surplus fund balance … revenue was underestimated by $3.4 million from 2018-19 to 2021-22. At least $1.7 million was improperly encumbered … with our recommendations but indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … officials have not performed a cost-benefit analysis to analyze the effect of borrowing for tax certiorari … Board has not adopted a policy for the use of and access to personal, private and sensitive information. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationGroton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and … approximately 700 establishments of certain devices used to weigh and measure commodities that are sold on the basis … for violations. Establish written policies and procedures to ensure a proper segregation of duties. If duties cannot be …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCarthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … funds, assess current reserve levels and take action to reduce current levels to appropriate levels, if overfunded. … Carthage Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period … that year. The Board increased real property taxes to finance operations and its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … water system debt as per local law. Town officials need to improve safeguards for computer resources and data. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for the period January … master meters and customer meters have contributed to the unaccounted-for water. The Town is not billing all … causes of unaccounted-for water if it is cost-effective to do so. Ensure that water customer meters are working …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Chatham 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 … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Village of St. Johnsville – Records and Reports (2015M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … and numerous bank account balances did not reconcile to the accounting records. Interfund loans were not … services of an independent public accountant or auditor to conduct the audit in a timely fashion. … Village of St …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. … broome delaware tioga BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. … city audit amsterdam …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. … town tomplkins fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Town of Frankfort – Justice Court Operations (2022M-16)
… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16