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Town of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances … overpayments and take appropriate action to recover those funds. Ensure the errors in the leave accrual records, as …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Poughkeepsie City School District - Budgeting (2018M-226)
… transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village of Tuxedo Park - Board Oversight (2018M-66)
… are accurate. Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Iroquois Central School District - Financial Management (2018M-102)
… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … and District officials did not prepare an annual report of reserves, as required by the District’s policy. The … Adopt budgets with realistic, transparent estimates of appropriations and appropriated fund balance. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mPulaski Academy and Central School District - Separation Payments (2020M-20)
… contracts. Key Findings District officials need to improve the separation payment procedures. We found officials: Paid … for accrued unused vacation leave upon separation from the District based on past practice, even though their … did not provide for such payments. Did not realize the former Superintendent was to reimburse the District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Bemus Point Central School District - Financial Management (2019M-216)
… through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. … The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to … appropriate oversight of financial operations. Seek reimbursement from the Treasurer for the amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not … properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve … as required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mYork Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s … Livingston County. The Department contracts with the Town to provide fire protection and rescue operations. The … that the Treasurer provide an annual financial report to the members. The Board did not review or approve bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so. Key Recommendations Ensure that the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Stay Informed – Article 14 Benefits
… your benefits and stay informed. Register for Retirement Online , a convenient and secure way to review your benefits … time. In many cases, you’ll be able to use Retirement Online instead of mailing forms or calling NYSLRS. Members …
https://www.osc.ny.gov/retirement/publications/1644/stay-informedContributing Toward Your Retirement – Career Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 … 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary … contributions are not annuity savings contributions and will not provide you with an annuity when you retire. …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementContributing Toward Your Retirement – New Career Plan
… 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Contributing Toward Your Retirement …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementStay Informed – New Career Plan
… 3 Article 11 5 and 6 members under Sections 375h and 375i How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1515/stay-informedContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary … NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementContributing Toward Your Retirement – Police and Fire Plan
… an annuity when you retire. There will be some exceptions. For example, PFRS members covered by a collective bargaining … 5.75% More than $100,000 6% There will be some exceptions. For example, PFRS members covered by a collective bargaining … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirementStay Informed – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 2 3 Article 11 5 and 6 members under Section 375e How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1513/stay-informed