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Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… or academic-related, which is inconsistent with the BOCES’ acceptable use policy. The BOCES did not have … purchased. Monitor user activity to ensure compliance with the BOCES’ acceptable use policy. Ensure compliance with software licensing requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mVillage of Malverne – Procurement (2017M-16)
… Findings Village officials have not enforced compliance with the Village’s procurement policy. Village officials … Key Recommendations Ensure that all employees comply with the procurement policy requirement for the use of … who are involved in the procurement process comply with the procurement policy requirement for the use of verbal …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Hoosic Valley Central School District – Financial Management (2014M-6)
… and Easton in Washington County. It operates two schools with approximately 1,000 students and 230 employees. The … The Board failed to fund and use reserves in accordance with General Municipal Law. The District’s long-term … Ensure all reserves are maintained in accordance with applicable laws. Develop a multiyear financial plan that …
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)
… of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 … at the School. Key Recommendations Ensure that contracts with the Foundation are signed prior to the start of the … of the services to be rendered. Ensure that contracts with the Foundation have reasonable fee structures based on …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under … 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-301Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… of $390,178 from the Town and, on March 5, was charged with grand larceny related to additional theft uncovered in … were not deposited within 10 days, as required by law, with some deposited between 11 to 67 days after collection. … receipts. Ensure that deposits are timely in accordance with applicable laws. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly … Department bookkeeping and cash reconciliation functions with minimal oversight. Key Recommendations Adopt policies … documented and accounted for. Village officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… the general and highway town-wide (TW) funds ended 2017 with a deficit fund balance of about $166,000. The Supervisor did not provide the Board with accurate financial reports for managing financial … reports are accurate and complete. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Bolivar-Richburg Central School District - Financial Management (2019M-17)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … including plans for the use of reserves in accordance with applicable statutes. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Village 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-92City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… approved projects that provide for net tax exemptions with appropriate and measurable goals. Officials monitored … a standard exemption policy. Ensure projects are approved with measureable goals that are carried forward to … and action taken. CAIDA officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65West Seneca Central School District - Community Education (2019M-241)
… officials did not review or reconcile electronic payments with cash receipts records to verify that all amounts were … electronic payments collected by third-party vendors with cash receipts records. Invoice overdue accounts for … program fees in a timely manner. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241DiNapoli: Tax Cap Set at 2% in 2024
… balance their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated the 2024 inflation factor at 6.26% for those local governments with a calendar fiscal year, well above the 2% allowable levy … increases to the lesser of the rate of inflation or 2% with certain exceptions including a provision that allows …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Audits of Local Governments: About Our Audits
… objective analysis to assist management and those charged with governance and oversight in using the information to … reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, … of LGSA To ensure that audits are completed in accordance with applicable government auditing standards, LGSA receives …
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)
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect … provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, … you had selected Cash Refund — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Forest Rangers Plan
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect … provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, … you had selected Cash Refund — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1864/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 – 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
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect … provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, … you had selected Cash Refund — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Career Plan
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect … provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, … if you had selected Cash Refund — Contributions (Option ½) with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-election