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Becoming Eligible for a Benefit – En-Con Police Officers Plan
… may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served 25 years as an En-Con police officer. Once you have accrued five years of credited … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – State University Police Plan
… You may retire at any age after completing 25 years of SUNY police service, or you may qualify for a service retirement if you reach age 60 before having served 25 years as a SUNY police officer. Once you have accrued five years of credited … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1823/becoming-eligible-benefitVillage of Kaser - Refuse User Fees and Records (2018M-97)
… substantiation for the excess charges. The refuse budget does not include estimated revenues and there was no support …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Village of Dansville – Water and Sewer Operations (2017M-273)
… was to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 … The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 … Findings The Board has not provided adequate oversight of water and sewer operations. The Board did not monitor water …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Audit The purpose of our audit was to examine the District’s controls over financial activity for the period January 1, … is a district corporation of the State, distinct and separate from the Towns of Cazenovia and DeRuyter in … Board did not conduct an audit of the Secretary-Treasurer’s records for the 2013 fiscal year. The Board provided the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Deposit Central School District - Financial Condition (2018M-204)
… manage the financial condition of the general and cafeteria funds. Key Findings District officials have: … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating … officials should examine ways to gain more control over cafeteria menu options in an effort to increase student …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Medina Central School District – Reserve Funds (2014M-155)
… Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Williamson Central School District – Procurement of Professional Services (2016M-55)
… policy and regulations do not provide guidance for seeking competition when soliciting professional services. The … amend District regulations to provide guidance for seeking competition when soliciting professional services. Enter into a written agreement with each professional service provider …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesNanuet Union Free School District – Payroll (2015M-287)
… our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background … with approximately 2,280 students. Budgeted appropriations for the 2014–15 fiscal year were $66,490,022. Key Findings … or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… the conflicting duties regarding the payroll access rights adequately. The District Treasurer and the Executive … Administration had not reviewed the payroll clerk’s access rights after the completion of a software update. Key … software upgrades do not alter the approved user access rights. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessShenendehowa Central School District – Longevity Payments (2023M-165)
… ensured longevity payments for employees separating from service were accurate, supported and approved. Key Findings … ensure longevity payments for employees separating from service were accurate, supported and approved. District … ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File Business Units create contracts, purchase … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesVillage of Port Dickinson – Financial Condition (2014M-154)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a … Village of Port Dickinson Financial Condition 2014M154 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Schroeppel – Cash Disbursements (2014M-296)
… of our audit was to examine the Town’s controls over cash disbursements for the period January 1, 2013 through … for 2014 were approximately $3 million. Key Findings Cash disbursement duties were not properly segregated since … Town Comptroller maintained the records, had custody of cash and performed bank reconciliations. Payrolls were not …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Tyrone – Financial Management (2014M-343)
… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Village of Shortsville – Board Oversight (2015M-5)
… the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. … The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a population of … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. … do not measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The … and conducted all required analytical data tests to ensure waste discharge complies with discharge limitations. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Westbury Water District – Purchasing (2015M-261)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to over …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Grand Island - Information Technology (2019M-34)
… Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did … receive IT security awareness training and that training is provided whenever the IT policies are updated. Town … of our findings and recommendations but indicated that they plan to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34