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Credit for Previous or Military Service – Career Plan

… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a …

https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-service

Credit for Previous or Military Service – New Career Plan

… or military service. It is very important that you claim all the service credit you are entitled to receive as … your eligibility and the cost, if any, please send us a copy of your Certificate of Release or Discharge from … options carefully before making your decision, and contact us with any questions you may have. For reinstatement to Tier …

https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-service

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records … for each family, including a completed registration form for each child, any applications for financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

SUNY Bulletin No. SU-329

… Affected Employees: Employees enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be … must review their Deductions Not Taken report, NPAY722, in Control-D to obtain a list of employees at their agency … been taken and inform employees that they may see changes in their paycheck due to the allowance of partial 403(b) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plans

Town of Stratford – Supervisor’s Records (2013M-11)

… The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … the highway fund which were funded primarily by sales tax, real property taxes, and State aid. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11

Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)

… disaster recovery plan. We found generic user accounts on the Village’s computer system and some users unnecessarily … application is provided to a specified person based on the needs associated with their job functions. Establish a …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173

Town of Genesee Falls – Fiscal Stress (2013M-146)

… controls over financial operations and for maintaining sound financial condition. The Town’s general and highway …

https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146

Village of Albion – Water and Sewer Rents (2013M-108)

… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … claims auditing process also builds taxpayer confidence in the operations of their local government or school … any questions you have regarding the information contained in this guide or any special circumstances with which you may …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Town of Livonia – Justice Court (2015M-76)

… our audit was to examine the Court’s financial operations for the period January 1, 2013 through March 17, 2015. … maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and … perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

State Comptroller DiNapoli Releases Municipal Audits

… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits

Stamford Central School District – Fund Balance Management (2022M-199)

… fiscal years by approximately $700,000 (6.8 percentage points) and $1.9 million (18.7 percentage points). Four of the District’s 11 reserves were not …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199

X.7.B Local Customers – X. Guide to Vendor/Customer Management

… vendors who pay a fee to have a booth at the State Fair. In these instances, a Centralized Corporate Customer is not … does business under the same Tax Identification Number. In this case, the Business Units will relate the Local … Coach is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customers

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… costs to complete the highway garage exceeded the maximum estimated costs by $372,318. The Board did not: Prepare a …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

State Comptroller DiNapoli Releases Municipal Audits

… Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins County Industrial … Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables

… All cash advance accounts must only be reimbursed for … cash advance accounts are required at least once a month. For reimbursements other than a salary advance, agencies must …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursement

Town of Olive – Claims Processing and Information Technology (2012M-223)

… $1,694,561 for the highway fund. Key Findings The Board does not adequately audit claims presented for payment. The Board does not require documents such as receiving reports, quotes, …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … the Village’s financial affairs and financial condition is inhibited. Key Recommendations Maintain proper accounting …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101