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… not used the NAUPA format before and would like to see a preview, it is published on the NAUPA website . After the conversion to … of an owner begins the applicable dormancy period. If a holder receives notice or indication, within the ordinary …

https://www.osc.ny.gov/unclaimed-funds/reporters/whats-new

Conesus Volunteer Fire Department – Financial Controls (2014M-42)

… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42

King Center Charter School - Information Technology (2018M-61)

… King Center Charter School Information Technology 2018M61 …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61

Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)

… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key … Recommendations Ensure all College employees responsible for cash collections deposit receipts timely and according to …

https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selected

Huntington Manor Fire District – Cash Disbursements (2014M-108)

… of our audit was to examine the Board’s oversight of the District’s cash disbursements process for the period of … December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108

Village of Croton-on-Hudson – Payroll (2017M-200)

… Purpose of Audit The purpose of our audit was to determine whether the Village … Background The Village of Croton-on-Hudson is located in Westchester County. The Village is governed by a … of pay periods. The Village under-budgeted for overtime in 2016-17 by 43 percent. Key Recommendations Require …

https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200

Your Membership Tier – Special 20- and 25-Year Plans

… July 1, 2009, through January 8, 2010, and did not elect to be covered by Article 22 (that is, did not opt into Tier …

https://www.osc.ny.gov/retirement/publications/1517/your-membership-tier

Challenging a Determination – State University Police Plan

… pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility requirements established …

https://www.osc.ny.gov/retirement/publications/1823/challenging-determination

More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits

… covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …

https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-plan

Half Hollow Hills Community Library - Fund Balance (2018M-127)

… doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library … Appendix B includes our comments on issues raised in the Library’s response letter. …

https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127

Town of Schroon - Town Hall Expansion Project (2018M-128)

… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …

https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128

Town of Maryland - Financial Management (2018M-121)

… and capital needs. Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …

https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121

Town of Lindley – Justice Court (2017M-270)

… Lindley is located in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 … Town of Lindley Justice Court 2017M270 …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial activities were … The former Treasurers did not maintain adequate records to account for all money received and disbursed by the … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Provide oversight of duties …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financial

Town of Seneca Falls - Information Technology (2018M-218)

Determine whether the Board established policies and procedures to adequately safeguard information technology IT assets

https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218

Town of Conesville – Long-Term Planning (2016M-314)

… is for the highway fund. Key Findings Town officials have not adopted formal long-term financial or capital plans …

https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314

Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)

… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … Key Findings The District has a debit card which was used to pay expenditures directly from the general fund checking …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272

Walden Fire District – Disbursements (2014M-184)

… was to determine whether the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate from … Walden Fire District Disbursements 2014M184 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184