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Alexandria Central School District – Financial Condition Management (2020M-109)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mCamden Central School District - Claims Audit Process (2019M-124)
… the claims auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims … Report the results of the claims auditing process directly to the Board. Key Recommendations Ensure no claims, other … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Haldane Central School District – Information Technology (2021M-84)
… could lose important data and suffer serious interruption in operations. District officials did not: Disable 74 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… an office, or deriving receipts from activity within NYS (other than the Metropolitan Commuter Transportation … pari-mutual betting as prescribed in Articles 2, 3, and 4 of the Racing, Wagering and Pari-Mutuel Law. 30422 … and Pari-Mutuel Law. Other Taxes – Racing and Combative Sports Tax 30432 Racing Tax Tax imposed on admissions fees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesState Agencies Bulletin No. 550
… changes. Affected Employees Employees represented by the Public Employees Federation (BU05) who meet the eligibility … the agreement between the State of New York and the Public Employees Federation and provides for a general salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… For access to state and local government spending, public authority financial data and information on 140,000 …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsAdditional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… ERS Tier 36 Article 14B Sec 551 552 553 Additional Service for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1841/additional-service-credit-sick-leave-section-41jThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and have five or more years of service credit under this plan earned after July 1, 1973. …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 60 and have five or more years of credited service. If you are a Tier 2, 3, 5 or 6 member with five or … of your FAS for each year of prior service credit; and An annuity based on your annuity savings contributions, plus …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceThe Survivor’s Benefit Program for Retired NYS Employees
… payroll; OR Leave State service at age 62 or older. Who is my beneficiary for this benefit? For current Retirement …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employeesParticipation in the Program – Contribution Stabilization Program
… Joining the Program Employers are eligible to participate in the CSP during a fiscal year in which their graded rate … you must complete and submit a Participation Request form . Forms can be submitted by: Email as an attachment to [email protected] ; or Mail to: NYSLRS Employer …
https://www.osc.ny.gov/retirement/employers/csp/participation-programGeneseo Central School District - Online Banking (2019M-172)
… ensured online banking transactions were appropriate and secure. Key Findings District officials did not: Follow … Key Recommendations Enforce the online banking policy and develop procedures to adequately segregate online banking … for online banking transactions. Ensure that officials and employees receive adequate IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Hamilton Central School District – Procurement (2020M-168)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … did not always seek competition for the purchase of goods and services not subject to competitive bidding, as required … service providers totaling $658,164. Obtain verbal and written quotes for the purchase of goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightTri-Valley Central School District - Financial Management (2020M-17)
… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… an elected five-member Board of Trustees, provides water, street maintenance, lighting, snow removal, refuse …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256City of Long Beach – Budget Review (B20-7-3)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … our budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized … in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Hudson Housing Authority – Information Technology (2019M-224)
Determine whether Authority officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Village of Bemus Point – Clerk-Treasurer (2022M-38)
… Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38