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Town of Locke – Financial Condition (2020M-111)
… to sustain operations. The Board did not adopt budgets with sound estimates, nor did it monitor budgetary results … formal fund balance, reserve and budgeting policies, along with multiyear financial and capital plans. Key … and capital plans. Town officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111West Seneca Central School District - Community Education (2019M-241)
… officials provided adequate oversight to help ensure that community education program fees were properly accounted for. … officials provided adequate oversight to help ensure that community education program fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, collected and enforced. Board-adopted water rates were incorrectly setup in the billing and …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229East Islip Union Free School District - Financial Condition Management (2020M-24)
… financial condition. Key Findings The District’s general fund balance increased by $12.9 million (141 percent) from … completed fiscal years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund balance is added back, unassigned fund balance exceeds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Dering Harbor – Board Oversight (2020M-29)
… operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and adopting … Ensure tentative and adopted budgets comply with statutory requirements. Develop and adopt budgets that … action if necessary. Village officials disagreed with one of our findings but indicated they have taken or …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Plymouth – Employee Benefits (2023M-176)
… of Plymouth Town officials accurately recorded Highway Department department leave and properly paid separation …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… and accurate inventory of information technology (IT) equipment. Key Findings District officials did not maintain … As a result, officials cannot assure taxpayers that all IT equipment is safeguarded, adequately accounted for and would … did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentTown of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… report – pdf] Audit Objective Assess whether Town of Woodbury (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 595 applicable physical accessibility components … as signs at inaccessible entrances indicating the location of the nearest accessible entrance. Seven components at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32West Nyack Fire District – Claims Processing (2014M-259)
… not comply with District policy. More than 60 percent of credit card transactions reviewed did not have documentation … personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure … and necessary District expense. Ensure that the District’s credit card policy is enforced. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… The Treasurer has not filed an annual financial report with the Office of the State Comptroller since the fiscal … monthly bank reconciliations and include these along with a copy of the bank statements in her monthly report to … that the Treasurer files the annual financial report with the Office of the State Comptroller within 60 days after …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379DiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local governments that operate on a … Property tax levy growth will be capped at 2 for 2024 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Audits of Local Governments: About Our Audits
… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … pass rating, the highest level of assurance a peer review team can issue. …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Career Plan
… Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum amount payable … Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… to a designated beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the … If you are a disability retiree, you may change your option selection up to 30 days after your disability …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Forest Rangers Plan
… Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1864/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum amount payable … Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – State University Police Plan
… Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …
https://www.osc.ny.gov/retirement/publications/1823/receiving-your-benefit-and-filing-your-option-election