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Credit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits

… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …

https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-service

Credit for Previous or Military Service – Police and Fire Plan

… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …

https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-service

Credit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)

… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …

https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-service

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2

DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds

… Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official … office uncovered the misappropriation of more than $36,000 in public funds.  Riley confessed to DiNapoli’s staff and the … dog licenses, over a six-year period. Riley was arraigned in Village of Bath court and is due back on September 15.  …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-funds

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

… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who provide revenues to that … A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who provide …

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

V.3.G Product Code – V. Chart of Accounts (COA) Governance

The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code

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

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

… query in the SFS. The path to access this public query: Reporting Tools > Query > Query Viewer When running the query enter the following values: …

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

XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures

… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… report - pdf] Audit Objective Determine whether the Sharon Springs Central School District (District) Board of … Determine whether the Sharon Springs Central School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

Port Jervis City School District – Financial Condition (2022M-152)

… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

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

… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. …

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

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… complete report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) … audit school west hempstead …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive information technology (IT) … Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… complete report – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper … and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 … checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

City of Newburgh – Budget Review (B6-15-24)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …

https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

North Syracuse Central School District Payroll Access and Certification 2016M178

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

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

… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … detailed records for each family, including a completed registration form for each child, any applications for …

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

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

… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …

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