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Life Changes: How Do I Prepare to Retire?
… of our lives in retirement, it’s important to consider how you can enjoy financial security in your retirement. By … with the exception of our New York City location, you do not need an appointment to drop off forms, pick up … issued by a court that gives us specific instructions on how to divide your benefits. We offer an easy-to-complete, …
https://www.osc.ny.gov/retirement/publications/life-changes-how-do-i-prepare-retireMember Outreach and Presentations
… to provide account-specific benefit information and answer questions. (Return to Top) Submit a Request To …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… such as office supplies. The amount of a petty cash fund may be limited by statute. The custodian of the petty cash fund should periodically request reimbursement for the fund by submitting all bills or receipts for purchases made …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditAccounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial Operations (GFO), … specific goods or services ordered, price and delivery date, thereby supporting agency and vendor collaboration. … Scheduled Delivery Due Date and Unit of Measure …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… budget status reports. Revenues, expenditures and balance sheet accounts reported on the financial reports did not … with the accounting records. The Board appropriated more fund balance than was available in each of the last three … and up to date. Use the most accurate estimates of fund balance available when preparing the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition2020 Financial Condition Report – 2020 Financial Condition Report
… Message from the Comptroller The 2019-20 fiscal year brought the convergence of two dramatically different periods to New … Provides citizens with an overview of the financial condition of New York State It presents …
https://www.osc.ny.gov/reports/finance/2020-fcrOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for the period January … 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Dansville Public Library – Procurement (2015M-225)
… Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… most aspects of the functions relating to the receipt and disbursement of moneys without providing sufficient oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Varick – Water and Sewer Operations (2021M-46)
… and vendor contracts. Develop a fair and equitable method for allocating costs among the districts. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Spackenkill Union Free School District – Professional Services (2021M-89)
… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Town of Watertown Fire District – Procurement (2022M-155)
… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not … the District’s procurement policy. As a result, the Board and District officials do not have assurance that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andMarion Central School District – Procurement (2022M-3)
… officials could not support they sought competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not adequately … user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s … cost-effective, the District could achieve greater savings by modifying the terms of the program. For example, the … eligibility for health insurance buyouts to employees covered by the District’s same health insurance plan through …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Lake Luzerne – Procurement (2022M-95)
… three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Albany County – Sexual Harassment Prevention Training (S9-23-05)
… Determine whether County of Albany (County) employees and elected officials completed annual sexual harassment … officials annual SHP Training, they did not maintain reliable records of who completed the training or ensure … annual SHP Training supported by complete, accurate and reliable records. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Akron Central School District - Financial Management (2018M-195)
… the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and … officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… Audit Objective Determine whether the Town Board (Board) used an adequate process to purchase and … the likely expenditure of more money than necessary: The Town spent over $3.6 million to purchase and renovate the … less than the cost to purchase and renovate the SMC. The Town purchased a former fire hall, senior center and a …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64