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Monroe County – Golf Course Contract Management (2014M-111)

… Monroe County is located in western New York on the south shore of Lake Ontario, comprises 19 towns, 10 villages and … daily deposits of golf-fee revenues into a County bank account. The operator did not perform or pay for a … operator to make daily deposits into a County-designated bank account. Require the operator to submit annual capital …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … 9, 2013. Background Columbia County is governed by a Board of Supervisors which is composed of 23 members, one of whom … Columbia County Department of Weights and Measures Internal Controls Over Revenue …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… comprehensive IT policies. Ensure adopted IT policies are updated, enforced and monitored. Develop and adopt … and plan for reserves. These plans should be monitored and updated on an ongoing basis. Adopt budgets with realistic …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Vested Retirement Benefit – Career Plan

… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to the … Benefit section . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …

https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefit

Vested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits

… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to the … Benefit section . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …

https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefit

Vested Retirement Benefit – Police and Fire Plan

… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 … retirement with a reduced benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested …

https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefit

Escalation – Article 14 Benefits

… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/escalation

Vested Retirement Benefit – New Career Plan

… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to Service … Benefit . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …

https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefit

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… Discovery Charter School (School) officials ensured network and financial software access controls were adequate. … Key Findings School officials did not ensure that network and financial software access controls were adequate. … officials, we found that: Officials did not adopt adequate network and financial software policies, establish an IT …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)

… supported, for appropriate purposes and approved prior to payment. Key Findings We reviewed 88 claims totaling … were for appropriate District purposes and audited prior to payment .  However, the District needs to improve the claims audit process because not all claims …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149

DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year

… Property tax levy growth for school districts and the state’s biggest cities will be … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year

Central Square Central School District – Fund Balance (2022M-196)

… reduced the transparency of District finances and kept $8 million from productive use. Although the District had relatively modest property tax increases each year, the increases may not have been necessary, considering … fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, 2021. While …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

Woodbourne Fire District – Board Oversight (2023M-98)

… oversight of the District’s financial operations. As a result, the Board hindered their ability to make informed … the Board. Perform a thorough audit of all claims prior to payment.  Adopt realistic budgets or maintain reasonable … expenditures.  Develop and adopt policies and procedures for the District’s financial operations, including controls …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Town of Sheridan – Disbursements (2023M-101)

… were adequately supported, properly approved and for Town purposes.  Key Findings  Claims and payroll-related … were not always adequately supported, properly approved or for Town purposes. The Town Board’s (Board’s) lack of … documentation indicating that they were received and for appropriate Town purposes, 234 totaling $313,112 were not …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

Fine Fire District – Board Oversight (2023M-81)

… activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to fund … increased risk for errors and irregularities .  The Board of Fire Commissioners (Board) did not: Ensure basic … audit of the Secretary-Treasurer’s accounting records. Hold required public hearings on the proposed 2022 and 2023 …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Homeowners Association, Inc.

The objective of our examination was to determine whether Homeowners Association Inc Homeowners expended $20000 granted under contract TM09M10 with the New

https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc

Town of Smithtown – Departmental Operations (2017M-66)

… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the … tanks. Maintain an accurate inventory of all nonresident parking permits purchased, on hand and issued. Periodically …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Thousand Islands Central School District – Financial Management (2022M-201)

… Board and District officials: Overestimated appropriations by $9.7 million (11.6 percent) between the 2017-18 and … same period), which exceeded the 4 percent statutory limit by $1.4 to $2.1 million. Improperly funded a tax certiorari reserve by $304,641 and did not use a debt reserve, with a balance of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201