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Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

City of Mount Vernon – Non-Payroll Disbursements (2021M-163)

… report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper oversight of non-payroll disbursements and the former City Comptroller … and other City officials did not provide proper oversight of non-payroll disbursements. The former Comptroller did not …

https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163

Leaves of Absence – Non-Contributory Plan for ERS Tier 1 Members

… for ERS Tier 1 members under Section 75c Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1501/leaves-absence

Leaves of Absence – Non-Contributory Plan for ERS Tier 2 Members

… for ERS Tier 2 members under Section 75c Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1506/leaves-absence

Leaves of Absence – Coordinated Plan for ERS Tier 6 Members

… information for ERS Tier 6 members under Article 15 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1530/leaves-absence

Leaves of Absence – Coordinated Plan For ERS Tier 5 Members

… information for ERS Tier 5 members under Article 15 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1523/leaves-absence

Town of Varick – Water and Sewer Operations (2021M-46)

… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … raised in the Town’s response. … Determine whether Town of Varick Town officials effectively managed the water and …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Monsey Fire District – Board Oversight (2020M-62)

… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 1 Members

NonContributory Plan information for ERS Tier 1 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1501/cost-living-adjustment

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 2 Members

NonContributory Plan information for ERS Tier 2 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1506/cost-living-adjustment

Cost-of-Living Adjustment – Coordinated Plan for ERS Tier 6 Members

Coordinated Plan information for ERS Tier 6 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1530/cost-living-adjustment

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 5 Members

Coordinated Plan information for ERS Tier 5 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1523/cost-living-adjustment

Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)

… Determine whether the Board provided adequate oversight of the revolving loan program. Key Findings The Lake … … Determine whether the Board provided adequate oversight of the revolving loan program …

https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loan

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… guilty to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution to the District. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

Leaves of Absence – New Career Plan for ERS Tier 1 Members

… ERS Tier 1 members covered by Sections 75h and 75i Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1504/leaves-absence

Leaves of Absence – Career Plan for ERS Tier 1 Members

… ERS Tier 1 members covered by Sections 75f and 75g Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1503/leaves-absence

Leaves of Absence – Career Plan for ERS Tier 2 Members

… ERS Tier 2 members covered by Sections 75f and 75g Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1508/leaves-absence