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Town of Moriah - Leave Accruals (2019M-168)

… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances … overpayments and take appropriate action to recover those funds. Ensure the errors in the leave accrual records, as …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

Poughkeepsie City School District - Budgeting (2018M-226)

… transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226

Village of Tuxedo Park - Board Oversight (2018M-66)

… are accurate. Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66

Iroquois Central School District - Financial Management (2018M-102)

… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated … million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

Pulaski Academy and Central School District - Separation Payments (2020M-20)

… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with … counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20

Bemus Point Central School District - Financial Management (2019M-216)

… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to … appropriate oversight of financial operations. Seek reimbursement from the Treasurer for the amounts …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and … File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally agreed with … Determine whether the Edmeston Fire District District Board of Fire Commissioners Board properly audited claims and …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m

New Woodstock Fire District – Controls Over Financial Activities (2014M-263)

… Board provided the fire chief with an annual stipend for mileage incurred while responding to fires but did not have … Require the fire chief to submit itemized claims for mileage reimbursement. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263

Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)

… that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May … services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. Expenditures in 2013 … who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure that all …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190

Cincinnatus Fire District – Financial Controls (2014M-49)

… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… system access is granted to employees appropriately and prohibit employees from modifying their own time records. …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

Walton Fire Department – Financial Operations (2017M-242)

… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Town of Dannemora – Part-Town Activities (2017M-215)

… the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215

South Country Central School District – Information Technology Inventory (2017M-219)

… determine whether District officials maintained complete and accurate inventory records to safeguard information … District is governed by a seven-member Board of Education and operates six schools. Operating appropriations for the … the inventory secretary could not maintain a complete and accurate inventory record. Except for a camera valued at …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

Stay Informed – Article 14 Benefits

… your benefits and stay informed. Register for Retirement Online , a convenient and secure way to review your benefits … time. In many cases, you’ll be able to use Retirement Online instead of mailing forms or calling NYSLRS. Members …

https://www.osc.ny.gov/retirement/publications/1644/stay-informed

Contributing Toward Your Retirement – Career Plan

… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 … 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary … contributions are not annuity savings contributions and will not provide you with an annuity when you retire. …

https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirement