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Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… collected has been deposited. Document the waiving of facility use fees. Perform a thorough audit of all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… officials appropriately monitored and approved overtime for clerical employees. Key Findings BOCES officials did not appropriately monitor and approve overtime for clerical employees. Although the audit period overlaps … timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally preapproving …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … $3.5 million of unexpended surplus funds to increase the retirement reserve without including those transfers in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialTown of Pitcairn – Claims Auditing (2024M-69)
… totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Area #5 – Malware Protection – Information Technology Governance
… by opening email attachments, downloading content from the Internet or merely visiting infected websites. … a mix of purchased and free antivirus software (downloaded from the Internet). While there is nothing inherently wrong …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionGeneric PINs
The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-03-05.pdfMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… software to prevent unauthorized approvals. Ensure that all claims are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mSUNY Bulletin No. SU-52
… transaction is processed, the agency must verify the employee's deductions on the general deduction panel and also verify the retirement panel. This action is required regardless of … to data on the retirement panel. For ANY changes to an employee's job record, agencies must verify the general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without … Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Town of Corning – Procurement (2020M-93)
… totaling $299,046 from 21 vendors and nine providers without using competitive methods. Officials also did not … Board also extended the contract for another five years without seeking competition. Although the Board was required …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93East Meadow Union Free School – Overtime (2022M-118)
… and found that: Department employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory … to the State, for its share of the cost of the employees’ retirement benefits. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Justice Court with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Hunter – Financial Operations (2023M-164)
… the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial … Board meeting minutes, Maintain supporting documentation for deposits, Prepare abstracts for payment of claims, Make timely deposits, or File annual …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Arlington Fire District – Station Number 5 Renovation (2022M-54)
… report – pdf] Audit Objective Determine whether Arlington Fire District (District) officials used competitive methods to … Specifically, District officials: Approved a lease agreement, which included the District providing $248,000 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Available Options – Regional State Park Police Plan
… Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum benefit payment to you each … life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, … value will be paid to your beneficiary or estate in a lump sum. "Initial value" is an actuarial term for the value …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… Life Allowance (Option 0) This is the basic retirement benefit. It provides for the maximum benefit payment to you … life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, … value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides … or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit)This option …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Life Allowance (Option 0) This is the basic retirement benefit. It provides for the maximum benefit payment to you … life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, … value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value …
https://www.osc.ny.gov/retirement/publications/1511/available-options