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20-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sections 551 552 553 The 20Year Retirement Benefit Section 552
https://www.osc.ny.gov/retirement/publications/1841/20-year-retirement-benefit25-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… … Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 25Year …
https://www.osc.ny.gov/retirement/publications/1841/25-year-retirement-benefitCredit for Previous Public Employment or Military Service – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Plan ERS Tier 36 Article 14B Sec 551 552 553 Credit for Prev Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1841/credit-previous-public-employment-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… … Sheriffs Undersheriffs Deputy Sheriff Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Service for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1840/additional-service-credit-sick-leave-section-41jLiberty Central School District – Information Technology (2022M-73)
… agreed with our recommendations and indicated they have begun corrective action. … Determine whether the Liberty …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Adirondack Central School District – Information Technology (2022M-61)
… service provider was paid $526,500 but officials did not have a written service level agreement (SLA) to clearly … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Whitesville Central School District – Information Technology (2021M-22)
… agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… to ensure that non-payroll disbursements were authorized and proper. Key Findings District officials did not implement … to ensure that non-payroll disbursements were authorized and proper. The Business Manager/Treasurer (Treasurer) did not control when her electronic signature was used by another employee to sign …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsCity of Troy – Budget Review (B19-5-8)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City … funds. The City’s capital plan for the purchase of equipment and vehicles for the general and refuse funds …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8City of Newburgh – Budget Review (B19-6-11)
… by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … 2020 budget, the City will exceed its Constitutional Tax Limit (CTL); however, City officials indicated they decreased the levy to be within the limit. The City faces potential …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Watertown City School District – Procurement (2021M-176)
… (92 percent of the District’s providers) and did not have written service agreements with three providers. Obtain … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Davenport Fire District – Financial Activities (2020M-147)
… and cash was safeguarded. Key Findings District officials have not established adequate controls to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Pearl River Union Free School District – Fixed Assets (2022M-126)
… assets with a combined cost of $55,832 were not recorded on the inventory list. District officials were unable to … 31 fixed assets with a combined cost of $88,931 did not have the required asset tags. 35 fixed assets with a combined … list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Penfield Central School District – Procurement (2022M-76)
… – pdf] Audit Objective Determine whether Penfield Central School District (District) officials made procurements in accordance … could not support they properly sought competition for purchases totaling $7.9 million: Subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12.pdfTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up) (2020-F-13)
To follow up on the actions taken by officials of the Department of Environmental Conservation to implement the recommendations contained in our audit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f13.pdfInfant and Child Learning Center - The Research Foundation for the State University of New York - Compliance With the Reimbursable Cost Manual (2017-S-22)
To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s22.pdfThe Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60), 90-Day Response
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60-response.pdfMotor Vehicle Financial Security and Safety Responsibility Acts: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011 (2012-S-25)
To express an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety Responsibility Acts Statement
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s25.pdfTown of Sheridan – Shared Services Costs (2023M-74)
Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an intermunicipal agreement (IMA) and whether the Board conveyed land in a transparent and equitable manner.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sheridan-town-2023-74.pdf