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City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)

… when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate … City of Albany Industrial Development Agency Project Approval and Monitoring …

https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… The City’s interfund transfers did not comply with its charter, which only authorizes transfers from … budgets which finance recurring operating expenditures with recurring operating revenues. Ensure interfund transfers are in compliance with the City’s charter and do not exceed fund surplus …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210

Receiving Your Benefit and Filing Your Option Election – New Career Plan

… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several … Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the …

https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-election

Receiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits

… 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 selection up to 30 days after your disability application is approved, or up to 30 days after your …

https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-election

Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan

… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … benefit to provide for a possible payment to a designated beneficiary after your death. Filing 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-election

Department of Taxation and Finance: Personal Income Tax

… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment … The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance Department for paymen …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax

Village 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-92

Audits of Local Governments: About Our Audits

… performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate … 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-audits

Cleveland Hill Union Free School District – Financial Management (2017M-235)

… by an average of $3.7 million, and they appropriated fund balance averaging $3.1 million annually to help finance … practices resulted in the District’s unrestricted fund balance exceeding the 4 percent statutory limit by 13 to 16 … realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County … in October 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

West Nyack Fire District – Claims Processing (2014M-259)

… Purpose of Audit The purpose of our audit was to examine the District’s claims processing … The West Nyack Fire District is a district corporation of the State and provides fire protection services to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259

Raquette 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-379

Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)

… campus in the Village of Spencerport, Monroe County, and satellite campuses throughout Monroe and Orleans Counties. …

https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m

Hoosic Valley Central School District – Financial Management (2014M-6)

Hoosic Valley Central School District Financial Management 2014M6

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6

Henry Johnson Charter School – Financial Operations (2014M-214)

… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract … Charter School is a public school not under control of the school board, located in the City of Albany. The School, which is governed by an eight member …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301

Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)

… complete report – pdf] Audit Objective Determine whether the Wyoming County (County) Department of Weights and … whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not … of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML).As a …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10

Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)

… complete report – pdf] Audit Objective Determine whether the Tompkins County (County) Department of Weights and … and whether complete records were maintained. Key Findings The Department did not complete all required testing of … of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7