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More About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These … State of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planOperational Advisory No. 34
… Operations, Chapter XIX, Section 2.C – Project Activities and Chapter XIX, Section 2.D – Update a Project using the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractGreenville Fire District – Capital Reserve (2014M-64)
… 30, 2013. Background The Greenville Fire District, which is governed by an elected five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Claryville Fire District – Budgeting Practices (2014M-59)
… 20, 2013. Background The Claryville Fire District, which is governed by an elected five-member Board of Commissioners, is a district corporation of the State, distinct and separate … located in Sullivan and Ulster Counties. The District is responsible for providing equipment for the Claryville …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… period July 1, 2014 through May 31, 2016. Background The Port Washington Union Free School District is located in the … Port Washington Union Free School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andCharter School of Inquiry – Student Enrollment and Billing (2017M-74)
Charter School of Inquiry Student Enrollment and Billing 2017M74
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… with students without first verifying they held a valid clearance. The Board has not established a fingerprinting … to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy including …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared … fiscal year were $501,900. Key Findings The District is serving nutritious meals to its students and the meals are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… County that is not under the control of the local school board. The School, which was established in 2008 under State … of New York authorization, is governed by a ten-member Board of Trustees. The School provides education to … year totaled approximately $7.6 million. Key Findings The Board did not approve contracts with the School’s management …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Dryden Central School District – Financial Condition (2013M-396)
… 1, 2012 through October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by the Board of Education, comprised of nine elected members. The District’s operating budget is approximately $35.3 million for the 2013-14 fiscal year. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Rosendale – Financial Operations (2015M-38)
… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Sayville Public Library – Treasurer (2016M-334)
… 1, 2015 through June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of Islip, Suffolk County. … Sayville Public Library Treasurer 2016M334 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Village of Pittsford – Audit Follow-Up (2017M-51-F)
… July 2017. Background The Village of Pittsford (Village) is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is governed by an elected Board of Trustees (Board), which is composed of four Trustees and the Mayor. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure that travel was …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Latham Fire Department – Length of Service Awards Program (2016M-279)
… the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 … Latham Fire Department Length of Service Awards Program 2016M279 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Development Agency is an independent public benefit corporation whose purpose is to promote, develop and assist …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… April 1, 2015. Background The Pultneyville Fire District is a district corporation of the State, distinct and separate … from the Town of Williamson, Wayne County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… financial reports with OSC from 2010-13. The Board did not conduct an audit of the Secretary-Treasurer’s records for the … financial report is filed with OSC in a timely manner. Conduct an audit of the Secretary-Treasurer’s records …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263