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Village of Suffern – Budget Review (B22-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Milo – Financial Condition (2020M-172)
… its funds from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance Reserve … and reserve policies and develop multiyear financial and capital plans. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Worth – Audit Follow-Up (2014M-323-F)
The purpose of our review was to assess the Towns progress as of February 2020 in implementing our recommendations in the audit report released in February 2015
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fTown of Caneadea – Fund Balance Management (2020M-145)
… Determine whether the Town Board Board effectively managed fund balances …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Port Jervis City School District – Financial Condition (2022M-152)
… report – pdf] Audit Objective Determine whether the Port Jervis City School District (District) officials and … Determine whether the Port Jervis City School District District officials and Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152OSC's Online Government Accounting Schools
… Register Now Registrations close 3 weeks prior to class …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsCity of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … use and online banking. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Palmyra - Financial Management (2019M-94)
… improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activity was … paid bills without prior review and approval from the Company. The Directors did not submit an annual report on … proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key Recommendations The Committee should …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesUse of Electronic Benefit Cards at Prohibited Locations
… Middle Class Tax Relief and Job Creation Act of 2012 (Pub. L. 112-96, Title IV §4004(a), February 22, 2012) (Act), … funds, the Office is responsible for ensuring the State’s compliance with the Act and other associated federal … the appropriate governing authority. We found the Office’s monitoring of EBT transactions to be adequate, but …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsMember Contributions
… Most members are required to contribute a percentage of their earnings toward their retirement. Whether a member … exceptions may apply to some members of the Employees’ Retirement System (ERS) or the Police and Fire Retirement … Whether members of the Employees Retirement System ERS and the Police and …
https://www.osc.ny.gov/retirement/employers/member-contributionsOysterponds Union Free School District - Financial Management (2019M-217)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings The Board overestimated … Determine whether the Board and District officials provided adequate oversight and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217East Islip Union Free School District - Financial Condition Management (2020M-24)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings The District’s general … Determine whether the Board and District officials provided adequate oversight and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementForest Ranger Disability Benefit (Section 363-e) – Forest Rangers Plan
… be entitled to this disability benefit if, at the time of filing, you are: Under age 60. Physically or mentally … to perform your duties as the natural and proximate result of a disability sustained in service, not caused by your own willful negligence, regardless of your years of service. (For a disability not sustained in …
https://www.osc.ny.gov/retirement/publications/1864/forest-ranger-disability-benefit-section-363-eChallenging a Determination – New Career Plan
… pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility requirements established by law. If you believe that your benefit has been incorrectly denied or improperly …
https://www.osc.ny.gov/retirement/publications/1515/challenging-determinationAccidental Disability – Career Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1642/accidental-disabilityOrdinary Disability (Section 362) – Career Plan
… your FAS. The benefit would also include an annuity based on any annuity savings contributions you have made. The … Tier 5 and 6 members would not receive an annuity based on those contributions. If you are 60 or older at the … service or within 90 days from the date you: Are last paid on the payroll; Are last on an authorized medical leave of …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ending Your Membership – Career Plan
… service and seven years have elapsed since you last worked for a participating public employer; 1 If you are not vested, … Career Plan for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1642/ending-your-membershipChallenging a Determination – Non-Contributory Plan with Guaranteed Benefits
… only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility … process when we receive your written request. If you have questions regarding the hearing process, please review …
https://www.osc.ny.gov/retirement/publications/1513/challenging-determination