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Special Plan for Suffolk County Probation Department Peace Officers (Sections 89-s and 603-o)

https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-probation-department-peace-officers-sections-89-s-and-603-o

Special Plan for Greene County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-o and 603(k))

https://www.osc.ny.gov/retirement/publications/special-plan-greene-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sections

Special Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))

https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603m

Applying for Previous or Military Service Credit – Article 14 Benefits

… To receive credit for previous or military service, send a … must be received before your effective date of retirement) to our Member & Employer Services Bureau. Include as much … is a cost, it will be less expensive than if you wait to purchase it at a later date. You will stop making the 3 …

https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-credit

Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)

… for such ambulatory surgery services. The overpayments happened because Department management failed to establish …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-follow

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)

… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, including reserve funds, … Educational Services is a public entity created to provide shared educational programs and services to 25 component school districts. BOCES is governed by a …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces

Corinth Central School District – Financial Condition (2015M-68)

Corinth Central School District Financial Condition 2015M68

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68

Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)

… the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the … records were not maintained for collections at the Town's skating rink and for admissions and concession stand sales at …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428

Chenango Forks Central School District – Financial Condition (2014M-98)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and 2012-13 fiscal years were not structurally balanced to include recurring revenues to finance recurring expenditures. Although the District is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98

Village of Mount Morris – Treasurer’s Office (2013M-65)

… sewer funds. Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as … The Treasurer is responsible for the oversight of the Firm and the billing of real property taxes and water and …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65

Canton Central School District – Financial Condition (2013M-287)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … St. Lawrence County. The District is governed by the Board of Education which comprises nine elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287

East Moriches Union Free School District – Financial Condition Management (2022M-1)

… District’s (District) Board of Education (Board) and Superintendent effectively managed the District’s financial condition. Key Findings The Board and Superintendent did not effectively manage the District’s … School Districts Districts Board of Education Board and Superintendent effectively managed the Districts financial …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-management

Brushton-Moira Central School District – Tuition Billing (2023M-158)

… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158

East Quogue Union Free School District – IT Asset Management (S9-22-8)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 25 IT assets to confirm their location and that they were inventoried, and five additional IT assets to confirm they were inventoried. We found 20 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… accounting records, provide accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. Accurately record, remit and report … Remit real property tax collections totaling $2 million to the Town Supervisor (Supervisor) or the County Treasurer …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Dalton-Nunda Central School District – Financial Management (2020M-92)

… manage fund balance and reserves. The Board’s actions to manage fund balance were not transparent and made it appear that the District needed to both increase taxes and use appropriated fund balance to close projected budget gaps. The Board circumvented the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

Town of Canton - Compensation and Benefits (2018M-159)

… - pdf] Audit Objective Determine whether compensation and benefits were paid in accordance with the collective … amounts. Key Findings The Supervisor re-allocated and collected additional salaries for bookkeeping duties … 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159

Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …

https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263

Town of Allen – Town Clerk Collections (2024M-120)

… remitted in a timely manner and reported accurately to the Town Supervisor (Supervisor).The Clerk accurately … exceeding $250, as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly … Clerk collected proceeds from the sale of culvert pipes to residents, but the Highway Superintendent did not maintain …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

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