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North Shore Central School District – Fuel Inventory (2017M-89)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over fuel inventory for … and a running analog meter showing gallons dispensed to date. Starting in March 2016, the department also began … did not maintain a book inventory and reconcile it to the physical inventory for each type of fuel. Since …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89

Wyandanch Union Free School District – Budget Review (B23-7-1)

… [read complete report – pdf]  Purpose of Budget Review The purpose of our budget review was to … Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Under Local Finance Law …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Adirondack Central School District – Financial Condition (2016M-184)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … appropriations of fund balance and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 … and required advances and subsidies from the general fund to finance its operations. The Board has not developed a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)

… February 6, 2014. Background The Forestville Central School District (District) is located in several towns in … that can realistically be repaid. … Forestville Central School District Transportation Operations and Cafeteria …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and

Town of Shandaken – Payroll (2013M-201)

… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. Background The Town of Shandaken is … Secretary paid herself $5,538 that she was not authorized to receive and paid her husband, a Highway Department …

https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201

Town of Riverhead – Allocation of Administrative Costs (2012M-247)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is … by some Town operations funded by the general fund to other departments and districts accounted for in other …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247

Village of Washingtonville – Financial Condition (2013M-346)

… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended for many line items and in total for the …

https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346

Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits

… All Domestic Relations Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial … proposal. When completing the DRO template, please be sure to fill in all required fields, as indicated by an asterisk (*). It helps to use proper capitalization, as shown in the examples next …

https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template

Village of Liberty – Financial Condition (2013M-109)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …

https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109

V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance

… modify a Department value, complete the COA Change Request Form, which can be found on SFS Coach and submit it to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agencies

State Comptroller DiNapoli Releases School District Audits

… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. … made annual remittances in February, which kept the money from being productively used or invested to earn additional … agreed with our recommendations and indicated they plan to initiate corrective action.  … Determine whether the …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15

State Agencies Bulletin No. 1932

… Scientific, and Technical Service Unit – BU05 with a Comp Rate Code of 21P or CAL who meet the eligibility … to eligible PEF employees based on the 04/01/2018 Salary Schedule. Note:  Although the PEF contract has been … Advances will be paid using the following effective dates: Comp Rate Code Payment Effective Date CAL 09/01/2021 21P The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-and

Unified Court System Bulletin No. UCS-296

… various agreements between the Unified Court System of the State of New York (UCS) and the affected bargaining units … Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-increments

Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)

… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … Albany County. The Company contracts with the Town to provide fire protection services to its residents. Revenues for 2013 totaled approximately …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179

Town of Webb - Ski Collections (2018M-188)

… payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations … Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, … documentation for each type of ski lift transaction to be able to reconcile transactions to ensure their …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

Hubbardsville Fire District - Board Oversight (2018M-107)

… audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its capital reserve fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107

Special Accidental Death Benefit – State Police Plan

… If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary at the time of your death reduced by: The amount of the accidental death benefit payable prior to any reductions for workers’ compensation benefits being …

https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefit

Special Accidental Death Benefit – Special 20- and 25-Year Plans

… If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary, reduced by: The amount of the accidental death benefit payable prior to any reductions for workers’ compensation payments being …

https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefit

World Trade Center Presumption – Special 20- and 25-Year Plans

… benefit if you become permanently disabled and unable to perform your job due to a qualifying condition. You may be eligible to reclassify your service or disability retirement benefit …

https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumption