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Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… 1, 2010 through April 30, 2014. Background The Crystal Beach Volunteer Fire Department is a not-for-profit … Crystal Beach Volunteer Fire Department Misappropriation of Funds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Restoration Project and the overall contract process for the period January 1, 2013 through September 23, 2014. … or their monitoring and interim reporting requirements for the Project. The Board did not ensure that County … were taken to ensure the lowest possible cost was paid for 18 of 28 professional service contracts. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Maine-Endwell Central School District – Financial Condition (2013M-49)
… is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background The Town of Minetto is located … not receive monthly budget status reports or cash balances to monitor the Town’s financial condition. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Housing Authority Administrative Expenditures (2016-MS-2)
… complete report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town … and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities were adequately … corporations that generally provide affordable housing to citizens with lower incomes. Housing authorities around …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. … The District reported unexpended general fund deficits for five consecutive years. The deficit was as high as $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… The purpose of our audit was to evaluate selected District financial activities for the period January 1, 2014 through … a timely manner. The Treasurer did not file 2012-14 annual financial reports with OSC, and 2012-13 financial records were not audited in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation … information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located … stand, totaling $12,229 for the years 2010 through 2012 to the Supervisor. Disbursements were made directly out of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Big Flats – Financial Management (2013M-170)
… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Ordinary Death Benefit – Special 20- and 25-Year Plans
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility requirements and your death is not attributable to an on-the-job accident. The ordinary … of service since last joining PFRS, and your death occurs: While you are on the payroll; While you are on an authorized …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, … partnership, or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
… report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 properties with … to verify taxpayer eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Fort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 76 agricultural, … Determine whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 116 properties with … to verify taxpayer eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Key Findings We reviewed 125 agricultural, senior citizens and veterans exemptions and found 84 (67 percent) lacked adequate supporting … (e.g., applications, renewal forms, income support and military records) to verify eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Rockland County Community College - Employee Benefits (2020M-5)
… Audit Objective Determine whether the College can obtain cost savings by reducing the costs of employee benefits. Key … Determine whether the College can obtain cost savings by reducing the costs of employee benefits …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Mount Pleasant Central School District – Financial Condition (2015M-82)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … adequately monitored the District’s financial condition to maintain fiscal stability. Key Recommendation Continue to monitor the budget and take necessary action to maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
Information for members about 25 year plan for Nassau County peace officers who serve in the Nassau County Probation Dept
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oSpecial Plan for Monroe County Deputy Sheriffs (Jailors) and Deputy Sheriffs (Court Security) (Sections 89-n and 603 (j))
… Deputy Sher Jailors and Deputy Sher Court Security Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89n and …
https://www.osc.ny.gov/retirement/publications/special-plan-monroe-county-deputy-sheriffs-jailors-and-deputy-sheriffs-court-security-sections-89-n