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Utica City School District - Payroll (2018M-175)
… and District officials ensure that compensation payments for employees are accurate, properly approved and supported. … or paid in accordance with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Duanesburg Central School District – Information Technology (2021M-40)
… accounts and permissions. Provide cybersecurity awareness training to employees. After sharing our findings, the … were unneeded. Officials also prepared IT cybersecurity training, which employees completed by February 2021. … that annually employees receive IT security awareness training. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Gananda Central School District – Procurement (2021M-86)
… process to procure goods and services to achieve the optimal use of District resources. Key Findings The Board did not ensure that purchases were adequately … process to procure goods and services to achieve the optimal use of District resources …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Town of Hempstead – Information Technology Access Controls (2021M-158)
… Town of Hempstead (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems against unauthorized access. Key Findings Town officials did not establish adequate access controls to help safeguard IT systems against …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Tompkins County Development Corporation – Board Oversight (2021M-7)
… its policy covered the calculation of the administrative fee. As a result, an administrative fee of $88,815 was collected even though only $1,000 should …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
Determine whether the Village of Montgomery Village Board of Trustees Board provided adequate oversight of the Treasurers office financial operations
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of East Hampton - Budget Review (B20-7-10)
… 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Village of Suffern - Budget Review (B20-6-2)
… tax levy increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Canaseraga Central School District - Financial Management (2019M-104)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104The Academy Charter School - Credit Card Expeditures (2019M-80)
… in our test, totaling $25,342, were not itemized to show the nature or purpose of the purchase. The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of East Hampton - Budget Review (B19-7-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Horseheads Fire District #1 - Board Oversight (2019M-82)
… an adequate claims audit. Develop multiyear financial and capital plans, including a plan for reserves, to … claims prior to payment. Develop a multiyear financial and capital plan, including a plan for reserves, to establish … level. District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Town of Union Vale - Payroll (2018M-31)
… policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance overpayments identified included $19,400 for … policies and procedures over payroll leave and health insurance payments …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Tyre - Long-Term Planning (2019M-61)
… Determine whether the Board established adequate longterm plans which appropriately address the Towns …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. The Co-Director’s child …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Eastport-South Manor Central School District – Building Safety (2020M-18)
Determine whether District officials provided effective oversight to ensure compliance with required building safety at the juniorsenior high school JSHS
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Employer E-News Archive — 2026
… subscribe to E-News for Members & Retirees . February 2026 New in Retirement Online Accrued Payments and Leave … Time is Up to Switch to Enhanced Reporting January 2026 New Elected & Appointed Officials Must Submit an ROA 2026 Overtime Limits for Tier 5 & 6 Members Annual Invoice …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Divorce – Special 20- and 25-Year Plans
… Divorce can affect your retirement benefits. The New York State Court … benefits are marital property and can be divided between you and your ex-spouse when the marriage ends. This means … is a legal document that gives us specific instructions on how your retirement benefits should be divided when you …
https://www.osc.ny.gov/retirement/publications/1517/divorceWithdrawing Your Contributions and/or Your Membership – State Police Plan
… leave public employment. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membership