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Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… BOCES officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Chenango Valley Central School District -- Budget Review (B19-4-2)
… 10.10(d) requires municipalities and school districts that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the … services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… debt to fund operations. Key Recommendations Continue to adjust user charges in the sewer district as needed to enable …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208West Nyack Fire District – Claims Processing (2014M-259)
… The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June … Key Findings District officials approved payment of claims that did not comply with District policy. More than 60 … required cell phone bills. Key Recommendations Audit all claims and ensure that each claim includes an itemized …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Fire District Information: Fire District Training Providers
… providers have obtained certification of an approved training course related to the required training for Fire District Commissioners. Please note that a Fire District Commissioner must complete an approved training course within two hundred seventy days of taking …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersApalachin Fire District – Oversight of Financial Operations (2013M-25)
… for the 2012 fiscal year. Key Findings The District does have adequate financial policies and procedures. The … report with the Office of State Comptroller. The Board does authorize each claim for payment and indicates their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy to clearly specify which employee …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… and necessary. District officials effectively monitored fuel inventories. Key Findings District officials: Did not … account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, totaling $4,433. Expenses for … necessary and supported. Develop procedures to account for fuel inventories. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid reimbursement procedures … individual education plan (IEP)-related services provided to Medicaid-eligible students because it did not obtain … by a therapist who did not have the licensing required to be eligible for Medicaid reimbursement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mProvisions for an Accidental Death Benefit – World Trade Center Presumption
… for World Trade Center Notice (RS6047-N) by September 11, 2026; You retired under a service or disability retirement; …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitReceiving Your Benefit and Filing Your Option Election – New Career Plan
… from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … date, whichever is later. If your election is not timely, by law, we must process your retirement as if you had …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Career Plan
… Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections 375h and 375i Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Preston - Financial Management (2018M-81)
… During the same period, total fund balance in the highway fund increased by $130,589 (58 percent). Year-end 2017 fund balance was 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… located in Wayne County. The Authority, which is governed by an appointed nine-member Board of Directors, provides …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewater