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Applying for Previous or Military Service Credit – Article 14 Benefits
… benefit, you must request this credit while you are on the payroll of a participating employer. If you receive a statement of the cost after you leave the payroll, you must make payment within 30 days of …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditCredit for Previous or Military Service – Article 14 Benefits
… for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceUtica City School District - Payroll (2018M-175)
Determine whether the Board and District officials ensure that compensation payments for employees are accurate properly approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175McConnellsville Fire District – Financial Operations (2014M-19)
… 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate … The Board did not follow statutory requirements when adopting the 2014 budget and computing the tax levy limit. … with OSC. Adhere to the statutory requirements when adopting the annual budget and calculating the tax levy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… to the District. The Department’s officers include a President, Vice President, Treasurer, Secretary, Chief and various …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Purpose of Audit The purpose of our audit was to review internal controls over selected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Company's internal controls over its financial operations for the period March 1, 2013 through February 5, 2015. … The Company, which provides fire protection services for approximately 3,100 Town residents, is governed by an … eleven-member Board of Directors. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $235,000. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… purpose of our audit was to assess Board compliance with training requirements and to review internal controls over … Three Fire Commissioners had not attended mandatory training required by New York State Town Law. The District … goods and services. Key Recommendations Complete required training within 270 days of taking office. Closely monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… period April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a … The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the … Fair Haven Volunteer Fire Department Inc Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and … Essex Fire District No 2 Cash Disbursements 2015M167 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Village of Wappingers Falls – Board Oversight (2023M-70)
… over financial operations and capital projects. As a result, the Board did not have sufficient information to …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… in a timely manner. District officials agreed with our findings and recommendations and indicated they plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Ticonderoga – Capital Project Management (2023M-38)
… oversight and management of capital projects . As a result, Town officials did not: Monitor capital projects …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Village of St. Johnsville – Records and Reports (2015M-1)
… Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Chappaqua Central School District - Fixed Assets (2022M-186)
… records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets … officials did not perform, a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to all responsible parties. District officials agreed with our recommendations and indicated they will take and have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials … for building repairs. However, building repairs and improvements totaled over $3.4 million for the same period. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m