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Chemung County Probation Department – Collections and Disbursements (2016M-10)

… January 1, 2014 through September 18, 2015. Background Chemung County is located in the southern tier of New York State, has …

https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10

Overview – State Police Plan

… Your pension is based on your years of credited service and your final average earnings (FAE). … For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. For Tier 6 members, your FAE is the average of …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overview

Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)

… in our initial audit report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report … was appropriately paying out-of-state providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from April 16, 2004 through June 30, 2009, …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-follow

Village of Clayton – Claims Auditing (2021M-81)

Determine whether the Village of Clayton Village Board of Trustees Board properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts

https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81

North Babylon Union Free School District – Online Banking (2023M-156)

… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Town of Tioga – Long-Term Planning (2022M-181)

… including two pieces of equipment that required repairs or alterations which may impact employee safety. The New York …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)

… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New York State Public Authorities Law. The Authority, which operates the …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… officials did not inform taxpayers whether the costs to educate non-resident students are recovered by the revenue …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most favorable … gas. For nearly a decade, paid natural gas rates that were on average two times the benchmark rates. May have been able … taken corrective action. Appendix C includes our comments on the District’s response. … Determine whether the Mount …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

Clifton Park Water Authority – Water Charges (2015M-247)

… internal controls over water charges for the period January 1, 2014 through June 30, 2015. Background The Clifton … Budgeted appropriations for 2015 totaled approximately $5.9 million. Key Findings No one independent of the billing …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247

Pembroke Central School District - Investment Program (2023M-130)

… for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

South Kortright Central School District – Claims Audit (2023M-69)

… we determined that: The Board did not comply with New York State Education Law Section 1709 (20-a) when it appointed the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

Arlington Fire District – Station Number 5 Renovation (2022M-54)

… – pdf] Audit Objective Determine whether Arlington Fire District (District) officials used competitive methods to renovate … District’s response. … Determine whether Arlington Fire District District officials used competitive methods to …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54

Retirement Estimates – Divorce and Your Benefits

… due to a member at retirement. Upon the member’s written request to NYSLRS’ Equitable Distribution Estimates Unit, NYSLRS will provide a one-time estimate of their Single Life Allowance retirement benefit … retirement date), or pre-retirement estimates of an ex-spouse’s benefit pursuant to the terms of the DRO. …

https://www.osc.ny.gov/retirement/members/divorce/retirement-estimates

Eden Central School District – Capital Project Management (2024M-83)

… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

Overview – Police and Fire Plan

… FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination pay; …

https://www.osc.ny.gov/retirement/publications/1512/overview

Overview – Non-Contributory Plan with Guaranteed Benefits

… months of earnings. This is usually your years of employment immediately before retirement. The calculation of …

https://www.osc.ny.gov/retirement/publications/1513/overview

Additional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits

… Section 341(j) of the Retirement Social Security Law (RSSL) provides an … have four years and ten months of service credit and you need five years to be vested, your sick leave credit cannot … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …

https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341j