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New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… Board and District officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s … any of them. The Board did not comply with Local Finance Law when authorizing $220,000 of borrowing using a line of … proper support is included. Comply with Local Finance Law when authorizing District borrowing. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the … accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankVacancies at the Clinton Towers Mitchell-Lama Housing Development
… in 1973. The development is managed by P&L Management and Consulting (P&L). Prospective tenants file an application and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentInteractive Map: NYC’s Language Access Service Needs (2024-N-2)
New York City laws such as Local Law 30 of 2017 require City agencies to develop a language assistance program that ensures meaningful access to public services for all NYC residents who require language assistance or who exhibit limited English proficiency LEP
https://www.osc.ny.gov/state-agencies/audits/interactive-map-nycs-language-access-service-needs-2024-n-2Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Performance Based Bus Safety Program
… conduct a safety inspection of each bus every six months. In October 2013, the Department began to implement the … on poorer performing carriers by conducting two full in-depth inspections on each bus, as well as additional …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… in the audit report Starpoint Central School District – Network Access and Application User Permissions (2022M-101), … District officials did not adequately secure access to the network or properly manage user permissions to the financial … to help District officials adequately secure access to the network and properly manage user permissions. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fTown of Danby – Audit Follow-Up (2022M-127-F)
… of August 2025, in implementing our recommendations in the audit report Town of Danby – Claims Processing and … Procurement (2022M-127), released in December 2022. The audit determined that: The Town Board did not always seek … totaling $12,695, reviewed were paid prior to Board audit and 13 purchases totaling $4,936 were never presented …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … financial information. Stop contracting with its current third party to review the Treasurer’s records and provide for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… general and financial affairs, consists of the Foreman, 1st Assistant Foreman, 2nd Assistant Foreman, Recording …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… and Village policy and appropriate amounts of interest and penalties were not collected. Key Recommendations Ensure … is properly recorded, including appropriate interest and penalties. Ensure that payments are deposited in a timely …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… misappropriated approximately $115,891 of Village funds, made questionable purchases totaling $1,405 and … The Clerk-Treasurer was responsible for receiving funds and making bank deposits, preparing and signing Village … Village of Altmar Apparent Misappropriation of Funds 2013M331 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Hartwick – Financial Condition (2013M-118)
… separately, with sufficient revenues included in the budget for each fund. Consider separate checking accounts for … and up to date, and should request and review monthly budget status reports. Consider long-term trends and needs when …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Opinion 88-64
Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating in a selfinsured plan operated jointly by the city
https://www.osc.ny.gov/legal-opinions/opinion-88-64Receiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
NonContributory Plan with Guaranteed Benefits for ERS Tier 1 members under Sections 75d and 75e Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1502/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… 75d and 75e Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1502/additional-service-credit-sick-leave-section-41jReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… ERS Tier 2 members under Sections 75d and 75e Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1507/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… 75d and 75e Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1507/additional-service-credit-sick-leave-section-41jAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, … out to you, no benefit is payable to your beneficiary. Joint Allowance — Full* This option will provide you with a …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsGuide to Domestic Relations Orders – Divorce and Your Benefits
… property and may be divided when a marriage ends Guide to Domestic Relations Orders Introduction …
https://www.osc.ny.gov/retirement/members/divorce/guide-domestic-relations-orders