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Town of Seneca Falls – Justice Court (2013M-89)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population … Town of Seneca Falls Justice Court 2013M89 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… Purpose of Audit The purpose of our audit was to review the wastewater service agreement and internal … is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. The Village is governed … Village officials have not made a substantive effort to use available resources to gain a better understanding of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Opinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Enrolling Members – Membership and Enrollment
… Online Enrolling a member through Retirement Online allows you to immediately view important information, such as your … Dashboard” button to begin the enrollment process. Once you complete the enrollment process, an Enrollment … Rate” link. As part of the enrollment process, you will need to select a job code that best describes the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersOpinion 91-57
… public library and presently maintains a separate bank account for those moneys. You indicate that the village … moneys were deposited in and disbursed from the same bank account as village moneys. The treasurer would maintain … held by a municipality may be deposited in a single bank account (1981 Opns St Comp No. 81-341, p 373; 1971 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Comptroller DiNapoli Statement on Earth Day 2016
… On Earth Day 2016, New York State Comptroller Thomas P. DiNapoli … historic day, as leaders from around the world celebrate Earth Day by signing the Paris Agreement to limit global warming. We’ve come so far since the first Earth Day 46 years ago. Environmental concerns are at the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of … to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Credit for Previous or Military Service – Career Plan
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… previous service may be lost or destroyed with the passage of time. Prior Service Prior Service is any period of time you received salary from a participating employer … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… is under the general oversight of the County Government Committee (Committee). Key Findings The Committee and Board have not established effective internal …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… the Board continued to adopt budgets that were not based on sound and realistic estimates. The Board adopted a … for reserves. These plans should be monitored and updated on an ongoing basis. Adopt budgets with realistic estimates …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Belfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in … 340 students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Elwood Union Free School District – Electronic Transfers (2014M-133)
… was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, … procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without adequate segregation of duties or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Sherman Central School District – Claims Audit (2024M-92)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not meet … was not provided the District’s policies she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92William Floyd Union Free School District – Payroll (2016M-165)
… July 1, 2014 through December 31, 2015. Background The William Floyd Union Free School District is located in the … William Floyd Union Free School District Payroll 2016M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Irvington Union Free School District – Information Technology (2016M-266)
… acceptable use policy because the District’s web filtering software is not configured to block access. Key Recommendations Update the District’s … Internet usage and configure the web filtering software to block access to sites that violate the acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266