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Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… your Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… Life Allowance, which provides you with the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect … You have up to 30 days after your pension benefit becomes payable to change your selection. If you are a disability …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… Single Life Allowance, which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect … You have up to 30 days after your pension benefit becomes payable to change your selection. If you are a disability …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… Single Life Allowance, which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect … You have up to 30 days after your pension benefit becomes payable to change your selection. If you are a disability …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Single Life Allowance, which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect … You have up to 30 days after your pension benefit becomes payable to change your selection. If you are a disability …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity funds were … 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, … lack of documentation prevents officials from confirming it. Four of the 10 student ledgers we reviewed were not in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 … the type of records to be maintained or guidelines for using, approving, recording and reviewing leave accruals. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Cohoes City School District – Medicaid Reimbursements (2022M-107)
… by submitting claims for all services provided to Medicaid eligible students with signed parental consent … lacked adequate procedures and did not provide supervision to ensure Medicaid claims were submitted and reimbursed. Key … Director of Special Programs should: Establish procedures to ensure all documentation requirements are met to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former … and, where appropriate, take action to recover those funds. Establish comprehensive written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsEast Moriches Union Free School District -- Budget Review (B7-16-3)
… District’s general fund as of June 30, 2006. Local Finance Law Section 10.10 requires all local governments that have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Yonkers City School District – Fixed Assets (2015M-229)
… operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of … to them, locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent … during our audit period. Key Recommendations Adhere to New York State General Municipal Law (GML) and the Town’s … follow the requirements of GML Article 18 as they relate to conflicts of interest. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Corning City School District – Claims Auditing (2023M-105)
… complete report – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor … claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling … invoices, receipts and conference approval forms. Ensure all claims for GST BOCES service charges are independently …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Rockland County – Budget Review (B23-6-8)
… The County, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… provide a separation agreement which included a severance payment. Key Recommendations To the extent possible, … support and justify the decision to include a severance payment within a separation agreement, which in turn helps …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Kirkwood – Justice Court Operations (2016M-414)
… that monthly accountabilities were accurately completed. We could not determine the status of all bail amounts from …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67