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Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Town of Byron – Procurement (2024M-11)
… for proposals (RFPs) or another competitive process to procure services from seven professional service providers … Ensure quotes are obtained for purchases not subject to competitive bidding, as required by the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and … totaling $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… and filed within 180 days of the close of the fiscal year. File the District’s required AUDs with our office within 60 days of the close of the fiscal year. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an … Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Opinion 2000-9
… development agency may not determine at the end of a year to provide additional compensation as an … criteria. The board then may determine at the end of each year that the executive director has met the specified … an additional lump sum amount determined at the end of the year by the agency's governing board, upon recommendation of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-5
… issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency communication system) COUNTY …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Social Media Use Policy
… TOS. For more information, consult the host website's TOS. In addition they may indicate that they utilize "cookies," … OSC welcomes and encourages you to participate in the discussion on our social media sites. To keep the … compromise the safety or security of the public. Comments in support of or opposition to political campaigns or ballot …
https://www.osc.ny.gov/help/social-media-use-policyAvailable Options – Police and Fire Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) This option will …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) This option will …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) This option will …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) This option will …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) This option will …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – New Career Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit)This option will …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides … or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit)This option …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsState Comptroller DiNapoli Releases Municipal & School Audits
… that officials did not: disable 35 unnecessary former employee shared and service network user accounts, which …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the sale of three properties, which officials plan to sell in 2022. However, the board has not developed alternative … record, report and disburse village funds and was arrested in February 2021 and charged with grand larceny, falsifying … business records, forgery, and official misconduct. In December 2021, she pleaded guilty to petit larceny and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1