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Town of Batavia – Water and Sewer Operations (2018M-12)
… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and expenditures associated with improvement …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Available Options – New Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Police and Fire Plan
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsState Comptroller DiNapoli Releases State Audits
… that individuals only had appropriate roles assigned. For example, a student had access to a business application … access. Multiple individuals also appeared to have roles for which they had no business purpose. For example, 22 employees outside of financial aid could …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… by obtaining the appropriate Internal Revenue Service (IRS) and New York State Substitute W-9 forms, and completing … required to have a valid US issued Taxpayer Identification Number (TIN) by considering the following questions: Does the … Identification Type Employer Identification Number (EIN), Social Security Number (SSN), etc. Remittance Address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationOpinion 97-10
… -- Installment Purchase Contracts (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: … with title to the structure passing to the fire district for nominal consideration at the end of the term. You ask … and title to the structure would pass to the fire district for nominal consideration at the end of the term. We are …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Controls Over CUNY Fully Integrated Resources and Services Tool
… system implemented, and at that time, the projected date for project completion was October 2016. As of September 30, … systems, uses role-based access. Roles are created for the various functions at CUNY, such as the Admissions … certain operations that are assigned to these functions. For example, in the Admissions Office one of the roles would …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolIX.12.H Key CMIA Documents – IX. Federal Grants
… Annually OSC, DOB, and lead state agencies responsible for administration of covered programs must prepare two major documents for review and approval by the U.S. Treasury: Annual … Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of Subpart A federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… the Board of Trustees’ oversight of management contracts for the period July 1, 2011 through August 13, 2013. … contracts with a charter management organization (CMO) for overall financial management and bookkeeping services. … 670 students. The School’s total expenditures for the year ended June 30, 2013 were approximately $8.86 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 10, 2014. … management did not formally document and adopt procedures for calculations of cost-benefit ratios and the determination …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… with the vendors to develop a consistent payment method for Business Units to follow which meets the needs of both … Units on how to process payments to specific vendors or for specific types of payments. As processes are developed … added within this section. Processing Payments to Verizon for Landline Services SECTION OVERVIEW AND POLICIES This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesAvailable Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsAutomated Phone Service
… you. If you have an open request in process with NYSLRS (for example, a change of address), you will be asked if you … to the numbers you will need to press on your phone for information. In most cases, if you are a retiree or … from the main menu to find the information you're looking for. #1 NYSLRS Employers #2 NYSLRS Member, Retiree or …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York City and for providing fiscal oversight of the homeless shelters. In …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueSelected Safety and Security Equipment at Subway Stations
… Electronic Maintenance Division (EMD) is responsible for maintaining and monitoring the equipment used to ensure … are not publicly distributed but are monitored, primarily for surveillance and security purposes. CCTV relies on … Point Intercoms (HPIs) were installed in subway stations for customer use to obtain travel information or emergency …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsMitchell-Lama Vacancies
… of their affordability; consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure … and current vacancies that need to be sold or rented. For apartments that have been vacant for periods exceeding 120 days, developments must provide a …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesBlock Institute School – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on Block’s CFR for the fiscal year ended June 30, 2017 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2016. About the Program Block is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… condition and controls over information technology for the period July 1, 2009 through January 23, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $31.6 million. … Key Findings Budgets did not include estimated amounts for tax certiorari judgments or the District’s plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106