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Vested Retirement Benefit – State Police Plan
… retirement benefit as soon as possible, file a retirement application as early as 90 days before you become eligible. If we receive your application after you become eligible, your vested retirement will be effective on the date we receive your application. Remember, it is up to you to file a retirement …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitIncarcerated and Death Matches
Our Office examined $14 billion in payments for more than 17 million in medical and other service charges the New York State Insurance Fund NYSIF made on beh
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which … was approximately $29.8 million. Key Findings The Board and District officials did not develop reasonable budgets or … compliance with the Real Property Tax Law statutory limits and develop a formal plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionDansville Central School District – Separation Payments (2016M-102)
… examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… service billing and collection. An outside billing agent creates billing reports, issues billing invoices to …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Town of Greig – Long-Term Planning (2023M-13)
… highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Carroll – Town Clerk (2022M-20)
… (Supervisor) or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Three Village Central School District – Financial Operations (2021M-141)
… District officials did not: Properly assign administrative and user access rights to the financial software. Establish … Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in … financial software policy, ensure all claims are audited and approved prior to payment and segregate the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not reconciled to ensure that all receipts were deposited. $4,700 in fees …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Brighton Memorial Library – Board Oversight (2015M-116)
… failed to review the bank statements, reconciliations and investment statements. Key Recommendations Audit and approve … the private fund accounts. Develop a comprehensive written investment policy in accordance with General Municipal Law. Review bank and investment statements and their corresponding reconciliations …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Tier 6 Defined Contribution Plan Option
… wish to choose the defined contribution plan must file an election during their first 30 days of employment. You must … mandatory members to us, unless an employee has filed an election choosing the defined contribution plan. The defined …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionTravel Advisory No. 12
… SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must complete the SFS Mileage … mileage claims in the SFS Mileage Detail page. However, travelers who enter expense reports directly into SFS are not … AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S when claiming …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… should include segregating the Treasurer’s duties, if practical, or implementing compensating controls. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… [ read complete report - pdf ] Audit Objective Determine whether the City of … process for overseeing Project activities that included daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Mount Pleasant – Financial Condition (2013M-303)
… Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 residents. The Town is … by the Town Board, which comprises four elected members and an elected Town Supervisor. The Town’s budgeted … for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… of supporting documentation to verify their eligibility and/or were incorrectly granted or calculated. Ten … Ensure previously granted exemptions are supported and continue to meet eligibility requirements. Except as … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the District’s … financial condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key … Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, … Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Washington – Information Technology (2013M-164)
… The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is comprised of the Town Supervisor and four Board members. The 2013 budget for the general fund … disaster recovery plan. Without a proper IT security plan and a disaster recovery plan in place there is an increased …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Audits of Local Governments: About Our Audits
… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits