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Borrowing Against Your Contributions – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/borrowing-against-your-contributionsLimitations – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/limitationsOverview – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/overviewBecoming Eligible for a Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1525/becoming-eligible-benefitContributing Toward Your Retirement – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/contributing-toward-your-retirementMore About This Retirement Plan – State Correction Officers and Security Hospital Treatment Assistants Plan
… Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 About This Retirement Plan …
https://www.osc.ny.gov/retirement/publications/1525/more-about-retirement-planWorld Trade Center Presumption – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 World Trade Center Presumption
https://www.osc.ny.gov/retirement/publications/1525/world-trade-center-presumptionIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. … and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an … to use a time clock, and employees were not required to sign and certify the accuracy of the hours reported on their …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49City of Elmira – Financial Condition (2017M-90)
… of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Assessment and Collection of Selected Fees and Penalties
… fees and penalties. Our audit covered the period April 1, 2008 through July 31, 2011. Background The Department …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesEden Central School District – Capital Project Management (2024M-83)
… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and … approximately 700 establishments of certain devices used to weigh and measure commodities that are sold on the basis … for violations. Establish written policies and procedures to ensure a proper segregation of duties. If duties cannot be …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCounty of Cortland – Departmental Operations (2013M-157)
… of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period … 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyPembroke Central School District - Investment Program (2023M-130)
… at two financial institutions, which had an average of $13.4 million available for investing. Had officials … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to … program procedures. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130South Kortright Central School District – Claims Audit (2023M-69)
… Determine whether the South Kortright Central School District (District) Board of Education (Board) and District … Education Law Section 1709 (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor and deputy claims …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69East Meadow Union Free School – Overtime (2022M-118)
… employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … also increase the amount owed by the District annually to the State, for its share of the cost of the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: … three school years, the Board approved Wayne Highlands NRT rates that were less than the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208