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Alternative and Out-of-Service Death Benefits – Forest Rangers Plan
… Alternative Death Benefits If you die while in service after having become … as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsTown of East Hampton – Budget Review (B18-7-9)
… Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Village of Tuxedo Park - Board Oversight (2018M-66)
… contracts. Clearly document water rates and ensure water billings are accurate. Village officials generally agreed …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Clayton - Justice Court Time and Attendance (2017M-286)
… by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she … not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any wages paid for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286School District Bus Safety (2018-MS-4)
… Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. Superintendents in five districts did not annually approve all bus drivers. … transportation vendor drivers. Take an active role in overseeing the districts’ own transportation departments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Edinburg Common School District – Tax Collection (2016M-233)
Edinburg Common School District Tax Collection 2016M233
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… approximately 300 students in kindergarten through eighth grades. The School’s budgeted operating expenses for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mBrookfield Central School District – Claims Audit Process (2018M-6)
… located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and … Board as required by Education Law or appoint a claims auditor. Ensure that claims paid prior to audit are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Town of East Hampton – Budget Review (B17-7-15)
… Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … claims auditor did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… including lowering the hedge fund allocation to 2 percent of assets from 3 percent and paying below average fees. In … fund in well over a year. Unfortunately, the Department of Financial Services seems more interested in playing political games, so remains unaware of actions taken by what is one of the best managed and best …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… measures to control expenditures. Key Findings The Board shared the Superintendent and Business Administrator … totaling $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their … classroom by providing select special education services in-house. Key Recommendations Periodically analyze …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Sidney – Budget Review (B4-16-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216East Moriches Union Free School District – Budget Review (B7-14-3)
… proposed budget complies with the property tax levy limit set by statute Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the … all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… M050231 were for appropriate expenses. Background On April 28, 2014, the Department made a $16,250.00 advance payment to the LDC. On June 9, 2014, the LDC claimed the remaining $48,750.00 of the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcTown of Berkshire – Board Oversight (2023M-122)
… procedures to detect and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… of Review The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) … The purpose of our review was to assess the Jefferson County Industrial Development Agencys JCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fGenesee County – Court and Trust Funds (2014M-322)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … period January 1, 2011 through January 1, 2014. Background County officials are responsible for safeguarding court and … may be provided to the court and then delivered to the County Treasurer for safekeeping, such as surplus moneys from …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322