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City of Lockport – Independent Audit Services (2014M-238)
… 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately … Previous audits demonstrated signs of fiscal stress in several areas and determined that the City’s accounting records were in poor condition, which the certified public accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Withdrawing Your Contributions and/or Your Membership – State Police Plan
State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Withdrawing Your Contributions andor Your Membership
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipCredit for Previous or Military Service – Career Plan
… You may be able to obtain credit for your previous public … employment or military service. It is very important that you claim all the service credit you are entitled to receive … service. To determine your eligibility and the cost, if any, please send us a copy of your Certificate of Release …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public … employment or military service. It is very important that you claim all the service credit you are entitled to receive … service. To determine your eligibility and the cost, if any, please send us a copy of your Certificate of Release …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… very important that you claim all the service credit you are entitled to receive as early as possible, because records …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… credit for your previous public employment or military service. It is very important that you claim all the service credit you are entitled to receive as early as …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You may be able to obtain credit for your previous public … employment or military service. It is very important that you claim all the service you are entitled to receive as … service. To determine your eligibility and the cost, if any, please send us a copy of your Certificate of Release …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceWilliam Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Belfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Controls Over Cash Advance Accounts
… Purpose To determine whether the State Education Department (SED) has adequate controls … 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … Family Services: Controls Over Cash Advance Accounts (2013-S-52) Workers' Compensation Board: Controls Over Cash Advance …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … period but this plan does not include information related to funding and maintaining the individual reserve funds; … Develop and adopt a multiyear capital plan for a three- to five-year period that addresses the anticipated timeline …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed … the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Elwood Union Free School District – Electronic Transfers (2014M-133)
… District funds are transferred, no later than the next business day. … Elwood Union Free School District Electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133X.7.B Local Customers – X. Guide to Vendor/Customer Management
… Unit only and for which a revenue contract reviewed by the Office of the State Comptroller (OSC) is not required. … Unit only and for which a revenue contract reviewed by the Office of the State Comptroller OSC is not required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
Prior to processing vouchers for payment the Office of the State Comptrollers OSC Offset Unit is responsible for determining if a lien offset or payment assignment against each vendor exists
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… financial assistance should be recaptured from those business that fall short of performance goals in compliance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… would change public transit as we know it. It’s too late for federal help to assist the MTA this year, forcing it to … essential workers. The MTA has pushed back its expectation for ridership to return to close to pre-pandemic levels until … purposes are all bad choices that the MTA will be forced to consider if sufficient federal funding is not …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itBolton Central School District – Financial Condition (2013M-58)
… District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings Although the Board adopted budgets … more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a three-year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … use and need of reserve funds in the annual report on reserves to the Board. Attempt to identify the source of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-funds