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Receiving Your Benefit and Filing Your Option Election – State University Police Plan
… Receiving Your Benefit At retirement, you must decide how you want your … all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Forest Rangers Plan
… Receiving Your Benefit At retirement, you must decide how you want your … all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …
https://www.osc.ny.gov/retirement/publications/1864/receiving-your-benefit-and-filing-your-option-electionDepartment of Taxation and Finance: Personal Income Tax
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and … such as inaccurate number of dependents or understated income 7,992 $25,039,648 Tax preparer submitted returns with …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current employees’ vacation … they were allowed to carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive … communicated confidentially. Village officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Audits of Local Governments: About Our Audits
… analysis to assist management and those charged with governance and oversight in using the information to improve … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsCleveland Hill Union Free School District – Financial Management (2017M-235)
… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104West Nyack Fire District – Claims Processing (2014M-259)
… to support purchases made. Expense reports for travel advances did not match the receipts that were … enforced. Comply with the District’s policy of not issuing travel advances and approve only those travel expenditures that follow the District’s standard …
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)
… Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that … deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer … received from the Treasurer include revenues, expenditures and reconciled cash balances so they can properly track the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Board of Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mHoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period … included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Henry Johnson Charter School – Financial Operations (2014M-214)
… the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, … contract does not describe in detail the services that the Foundation will provide. The compact contract is not … how the quality of services provided will be measured. The Foundation’s fee structure does not appear to be reasonable …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… taking additional steps to increase physical accessibility for the 131 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Foundation but did not disclose this information on the financial disclosure forms with the Charter Schools … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML).As a result, consumers are at increased … with New York State Department of Agriculture and Markets regulations and AML. Maintain a complete inventory of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… whether the Tompkins County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings … whether the Tompkins County County Department of Weights and Measures Department completed required testing of all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Union-Endicott Central School District – Financial Management (2016M-100)
… by law, or other reserves established and maintained in compliance with statutory directives. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Oxford Academy and Central School District – Financial Management (2016M-6)
… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three … $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, … HewlettWoodmere Union Free School District Financial Condition 2016M402 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288