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Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from public … and you’re two months short, your sick leave credit can’t make up the difference. Qualify for a better retirement … credit, but you only have 19½, your sick leave credit can’t be used to reach the 20-year calculation. Increase your …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveTown of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36City of Batavia – Business Improvement District (2017M-283)
… 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 … nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is imposed upon benefited properties for …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… of the Department’s units. The Treasurer did not file IRS Form 990 to the United States Treasury Department, as required by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, … District officials did not always account for employees’ leave accruals in accordance with applicable agreements. … for the review and periodic reconciliation of employees’ leave accrual balances. Develop and adopt procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationWallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the … The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts discussed. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ special aid fund … more than 1,400 educational and administrative programs to its 19 component and other participating school districts, … expenditures from the special aid fund, which is used to account for and report programs supported in whole or in …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… July 1, 2014 through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which operates six … Glen Cove City School District Portable Electronic Devices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictTown of Glen - Water and Sewer Operations (2023M-167)
… totaling $30,258 and did not record customer payments in a timely manner and accurately. The Clerk made 12 … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by … adjustments made to customer accounts. Record payments in a timely manner, maintain control accounts and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) … School District District officials properly accounted for and appropriately used extraclassroom activity ECA funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Brentwood Union Free School District – Information Technology (2023M-83)
… [read complete report – pdf] Audit Objective Determine whether the Brentwood Union Free … audit school brentwood …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Montauk Union Free School District – Information Technology (2022M-137)
… be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was acquired based on a $6 million … adequately planned for the acquisition of the Oneonta Rail Yards property Rail Yards …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… operations, internal controls and information technology for the period June 1, 2011 through June 17, 2013. Background … population of approximately 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a population of approximately 2,600. The Village is governed by an elected Board of Trustees, which comprises …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… did not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources to … vendors and charities. Had these resources been used for promotions such as retaining and rewarding loyal …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andDiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… account and abused the public’s trust,” DiNapoli said. “I thank District Attorney Pasqua and the New York State … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-village