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Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… the information may be obtained by subpoena. In accordance with New York State Civil Practice Law and … must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in which the action is placed on trial. NYSLRS will reject an …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsTiconderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead in … Valley Stream Union Free School District 24 Leave Accruals and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 million. The District’s high … receipts and disbursed $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited … that student treasurers maintain ledgers throughout the year. Update the ECA fund policy to provide specific guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOdessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Jamestown City School District – Financial Condition (2015M-120)
… fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect … on fund balance, reserves and other one-time financing sources. Develop and adopt a fund balance policy that … to anticipated, significant changes in expenditures, and funding sources for operations and capital needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an … through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… and 2016 contracts or of the member recusing himself from voting on the contracts. The Board did not hold a public … are officers of the fire company recuse themselves from voting on matters that they have an interest in. Consider …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online … and other security measures available from the banks are enabled. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationCollege of Staten Island - Examination of Fast Track MK LLC
… procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to our Office … The College procured brackets, support components and hardware that will serve as supports for wooden benches … Track, to our Office for the brackets, support components and hardware. Key Findings The College did not conduct the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcState Agencies Bulletin No. 238
… who are on a leave of absence without pay ("encumbents") in positions that have been abolished or inactivated … notifies OSC when a position is inactivated or abolished in NYSTEP. Based on this information, OSC automatically inactivates or abolishes the position in the payroll system. OSC cannot inactivate or abolish a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … the Office of the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… outlined in this chapter. When travel questions arise, the traveler and supervisor should work with the Agency’s Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewVillage of Rhinebeck – Water Fees (2013M-311)
… were not prepared in accordance with the Village’s local law, and the Board did not approve all customer account … finance charges are assessed in accordance with its local law, as written, or consider amending its local law to agree with the procedures that are currently in place …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) Officials … were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Introduction – Improving the Effectiveness of Your Claims Auditing Process
… were printed before claims were audited and approved. Warrants were not signed indicating audit and approval of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… payments. Robertson pleaded guilty to petit larceny in July and agreed to pay full restitution. She was sentenced … collect her mother’s pension payments, beginning in 2013. She pleaded guilty to petit larceny in July in … 8th Floor, 110 State St., Albany, NY 12236. Review prior cases at https://www.osc.state.ny.us/investigations . …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemChenango Valley Central School District – Budget Review (B4-13-11)
… obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the … revenues and appropriations to the average of the actual results for the past two years and projected results for this year. The budgeted revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11