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Village of Clayville – Board Oversight (2015M-115)

… Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key Findings The … report within 60 days of the close of each fiscal year. Conduct or arrange for an audit of the …

https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

Lynbrook Union Free School District – Special Programs (2016M-45)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key Findings District officials were not … and ensure the administrator returned all forfeited funds in a timely manner. Key Recommendations Establish written … returns all forfeited funds from the FSA and DCAP in a timely manner. Ensure the administrator returns all …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Town of Portland – Water Operations (2017M-45)

… 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population … Town of Portland Water Operations 2017M45 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45

Dryden Central School District – Information Technology (2020M-106)

… to officials. Key Recommendations Review and modify IT policies to ensure they are enforceable within …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Sodus Center Fire Department – Financial Activities (2016M-424)

… provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for 2015 totaled … We were unable to determine if disbursements were approved by the membership due to the lack of documentation in the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424

East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)

… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls … The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district … The purpose of our audit was to assess the Librarys internal controls …

https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223

Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

… Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or … For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to 38 days late. Always … the required timeframe or remit them to the Supervisor in a timely manner. Key Recommendations Remit all real …

https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)

… manner. The CEO did not reimburse the Corporation for his personal use of the Corporation’s vehicle until the …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-home

Town of Oppenheim – Town Clerk Operations (2014M-248)

… operations for the period January 1, 2013 through March 31, 2014. Background The Town of Oppenheim is located in … operations for the period January 1 2013 through March 31 2014 …

https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248

Establishing the Standard Work Day – Legacy Reporting

… establish a SWD for each employee title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in … . ( Here is an example. ) For more information, including how to submit a resolution, visit our Reporting Elected and …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day

Farmingdale Union Free School District – Payroll (2024M-22)

… with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … overtime. District officials agreed with certain aspects of our report and indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … Buffalo Collegiate Charter School School credit card charges were properly approved adequately supported and for …

https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… Treasurer did not obtain Board and membership approval for all bills before paying them and did not retain adequate supporting documentation to demonstrate that all purchases were for valid Company purposes. The Company … Properly approve bills prior to payment and ensure that all bills have adequate supporting documentation. Adopt …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Department operations for the period April 1, 2013 through …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity

Available Options – Career Plan

… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be …

https://www.osc.ny.gov/retirement/publications/1642/available-options