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Additional Benefit Information – Special 20- and 25-Year Plans

… your contributions Final average earnings Pension payment options Disability benefits Death benefits For information about the above, please visit: …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/additional-benefit-information

Delaware County – Assigned Counsel (2016M-384)

… period January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of … Key Findings County officials began working with the Delaware County Bar Association (DCBA) to update the County’s … Delaware County Assigned Counsel 2016M384 …

https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384

25-Year Benefit (Section 384) – Special 20- and 25-Year Plans

… Eligibility You will be eligible to retire with 25 or more years of creditable service, regardless of age. … Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York … 15 – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, …

https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384

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

Town of Ontario Information Technology Financial Management and Procurement 2017M137

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

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… Purpose of Audit The purpose of our audit was to determine whether Company … Company officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or … monthly financial information be provided and investigate all transactions conducted by the Club Treasurer. Ensure that …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

Highland Central School District – Financial Condition (2013M-358)

… is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly … certiorari reserve fund and maintained it at a reasonable level. However, District officials did not develop procedures … certiorari reserve fund and maintained it at a reasonable level …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

Sherman Central School District – Claims Audit (2024M-92)

… she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit all claims prior to payment. According to a District official, historically the Board appoints one of … approximately $91,000 were not sufficiently itemized. As a result, improper or unsupported claims may be paid and may …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … detailed records for each family, including a completed registration form for each child, any applications for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

Williamsville Central School District – Financial Management (2016M-274)

… Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274

Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)

… 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns … Ithaca City School District Transportation State Aid and Information …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information

Red Hook Central School District – Financial Management (2016M-105)

… of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year

… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, according to … Local sales tax collections in New York state increased by 15 in April compared to the same …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-year

Comptroller DiNapoli Releases School Audits

… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Charter School of Educational Excellence – Information Technology (2023M-174)

… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Rye City School District – Payroll (2024M-2)

… was properly budgeted, approved, monitored, recorded, and paid. Key Findings Although overtime was properly approved … transparent regarding overtime. We analyzed the overtime paid to 15 employees with the highest overtime charges for … because they did not know how much overtime was being paid. The District also lacked overtime monitoring policies …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Ilion – Information Technology (2015M-34)

… of inappropriate Internet use. Update and periodically test the disaster recovery plan. Adopt a breach notification …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Danby – Claims Processing and Procurement (2022M-127)

… resulting in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were paid prior to … the Board for audit. The Board did not monitor the health insurance payments to the former Town Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127