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Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… agreement. The Board did not enforce compliance with timekeeping requirements or implement procedures for … professional services nor enter into written agreements with the vendors. Key Recommendations Provide adequate … service contracts and enter into written agreements with the providers. … Wyandanch Public Library Oversight of …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Town’s management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. … Town Hall/highway garage at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is governed by a … and determine the status of the Town ambulance service and related personnel, as well as how and if the Board wishes to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsHancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The … Board of Education which comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget … continually included over-estimated appropriations. For fiscal years 2007-08 through 2010-11, these budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Monroe County – Golf Course Contract Management (2014M-111)
… of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating contract for … January 1, 2012 through February 13, 2014. Background Monroe County is located in western New York on the south …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, financial condition and … 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not ensure the … the Town's procurement policy to provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Credit for Previous or Military Service – Career Plan
… service is any period of time you received salary from a participating employer before that employer elected to participate in the … of Membership You may receive credit for working for a participating employer before you joined the Retirement …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceVested Retirement Benefit – Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitCredit for Previous or Military Service – Police and Fire Plan
… Service is any period of time you received salary from a participating employer before that employer elected to participate in the … of Membership You may receive credit for working for a participating employer before you joined the Retirement …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitCredit for Previous or Military Service – New Career Plan
… service is any period of time you received salary from a participating employer before that employer elected to participate in the … of Membership You may receive credit for working for a participating employer before you joined the Retirement …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… was charged with grand larceny in the third degree (class D felony) and falsifying business records after an … the misappropriation of more than $5,000 in public funds. Stone confessed to DiNapoli’s staff and the Steuben County Sheriff’s Department that she wrote herself extra salary checks and made personal purchases using …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… service is any period of time you received salary from a participating employer before that employer elected to participate in the … of Membership You may receive credit for working for a participating employer before you joined the Retirement …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… service is any period of time you received salary from a participating employer before that employer elected to participate in the … of Membership You may receive credit for working for a participating employer before you joined the Retirement …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceTrumansburg Central School District – School Lunch Operations (2015M-171)
… 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins … the Town of Hector in Schuyler County. The District, which is governed by an elected seven-member Board of Education, … costs and benefits provided to employees. Because it is not possible or practical for the District to achieve the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… State aid to which the District was entitled for bus purchases. The District had 10,885 user accounts on its …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationSaranac Central School District – Tuition Billing and Collections (2023M-90)
… School District (District) officials properly billed and collected tuition for nonresident foster care students … Key Findings District officials did not properly bill and collect tuition for nonresident foster care students …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90