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Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… it is accurate, for valid purposes and in compliance with required statutes and policies. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mOysterponds Union Free School District - Financial Management (2019M-217)
… to reduce its surplus of unassigned fund balance to comply with the statutory limit in a manner that benefits District … or used to fund operations. District officials agreed with our recommendations and indicated they had either …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Cherry Valley Fire District - Board Oversight (2019M-141)
… Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured … Determine whether the Board properly established reserve funds equitably billed for fire protection services …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Alfred-Almond Central School District - Financial Management (2019M-131)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Canaseraga Central School District - Financial Management (2019M-104)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … the use of reserves. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… Four components at the Library, such as signs identifying van accessible parking spaces. Recommendation Town officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41City of Middletown – Payroll and Leave Benefits (2024M-26)
… complete report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ salaries, wages … and properly accrued leave benefits. Key Findings City officials did not accurately pay employees’ salaries, … Determine whether City of Middletown City officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Hammondsport Central School District – Investment Program (2024M-63)
… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place … used 34 days of leave that were not recorded in the leave tracking system. Nine employees had leave balances that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Southampton Union Free School District – Financial Management (2024M-43)
… excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… District officials did not award the appropriate number of points to volunteers for participation in department … not review the entries in the computer program unless the points earned as indicated on the reports were disputed by … as necessary to ensure conformity with GML and then award points in accordance with the revised point system. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the … bank reconciliations and canceled checks. Company bylaws did not provide guidance for issuing receipts for cash … and compare them to the approved claims. Adopt financial policies and implement procedures to account for fund-raising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overUnified Court System Bulletin No. UCS-79
… Court Employees Association, Inc. and in Bargaining Unit DR, represented by Court Officers Benevolent Association of … the attributes for these codes to include Bargaining Unit DR. Agency Actions Agencies must access the General Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … after your retirement date, whichever is later. If your election is not timely, by law, we must process your …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionPartial Lump Sum Payment – Special 20- and 25-Year Plans
… be permanently reduced . You cannot repay the PLS payment in the future to increase your monthly pension benefit. And …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentMember & Retiree E-News Archive — 2026
… For the latest retirement news and information, subscribe to E-News . June 2026 Members: Benefit Improvements for Tier 6 Reduced Contribution Rates for Tier 6 Members … Tier 6 Benefits Retirees: It’s Up to You to Report Post-Retirement Earnings to NYSLRS May 2026 Members Member …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026Glossary
… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … must group the individual items into one aggregate amount for each property type. Audit An examination and verification … to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOpinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… procurement process by providing for regular, centralized public notice of state agency and public authority intentions to contract for goods and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… an eye toward ensuring that: Competition is adequate and fair to all qualified vendors, reducing costs and providing … exemption. Another valuable service OSC provides to the vendor community and others is the independent review of … for an independent assessment of agency determinations of vendor responsibility: OSC's contract review helps to ensure …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-funds