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Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the … requirements of this policy or require District officials to properly document compliance when they sought competition. … Recommendations Review and revise its procurement policy to include clear language addressing the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… money is properly safeguarded. Ensure faculty advisors do not deposit money into their personal bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the … report and review the filed 2018 through 2021 reports for accuracy. Discontinue the improper accounting practices …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Town of Portland – Water Operations (2017M-45)
… 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population … Town of Portland Water Operations 2017M45 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … appropriately segregated or that mitigating controls are in place. Consult the Village’s attorney to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mCity of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board audits or approves claims for payment. Checks are signed with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who … whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver properly billed collected and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Hunter-Tannersville Central School District - School District Website (S9-19-33)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget … of the District’s fiscal decisions. Key Recommendations Post the final annual budget, budget-to-actual results, audit … card and administrative salary disclosure. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Town of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by … accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Village of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and the … million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were underbilled by more … records and reports. The Village had insufficient cash to fund its operations and the continued use of temporary …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Becoming Eligible for a Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1526/becoming-eligible-benefitAdditional Service Credit Under Article 19 – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 1 and 2 Section 89 Additional Service Credit Under Article 19 …
https://www.osc.ny.gov/retirement/publications/1525/additional-service-credit-under-article-19Post-Retirement Death Benefit – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g PostRetirement Death Benefit
https://www.osc.ny.gov/retirement/publications/1508/post-retirement-death-benefitUnderstanding Your GASB Report – Governmental Accounting Standards Board
… more information, refer to the 2024 Actuarial Assumptions report. Employer’s Contribution The amount reflects an … used in the Governmental Accounting Standards Board GASB report issued by NYSLRS for employers to comply with …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportYour Membership and Benefits
… its important to understand how your membership works and what benefits you are entitled to receive …
https://www.osc.ny.gov/retirement/members/your-membership-and-benefitsPerformance of Duty Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers Security Hospital Treatment Asst Plan for ERS Tiers 3 5 and 6 Article 14CO Performance of Duty Disability Section 507b
https://www.osc.ny.gov/retirement/publications/1526/performance-duty-disabilityAdditional Service Credit for Sick Leave (Section 41[j]) – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers Security Hospital Treatment Asst Plan ERS Tiers 3 5 and 6 Article 14CO Additional Service for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1526/additional-service-credit-sick-leave-section-41jAdditional Service Credit for Sick Leave (Section 41[j]) – State Correction Officers and Security Hospital Treatment Assistants Plan
… Correction Officers Security Hospital Treatment Asst Plan for ERS Tiers 1 and 2 Section 89 Additional Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1525/additional-service-credit-sick-leave-section-41jEligibility, the Benefit and Filing – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Eligibility the Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1526/eligibility-benefit-and-filing