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Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely changed … a comprehensive policy and written procedures governing payroll, pursue recovery of incorrect payments and restrict access to the payroll system to only those employees authorized to process …
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)
… 1, 2007 to May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected five-member Town Board (Board) …
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)
… 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. … and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 million. Key … estimates of revenues and expenditures. Activity in established reserves has not, in all cases, been in …
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)
… of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock …
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)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in …
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)
… paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school … adequate procedures or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of origin in a timely manner for all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90