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Trumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … of Enfield and Ulysses in Tompkins County; the Town of Covert in Seneca County; and the Town of Hector in Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage … Directors, entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceCampbell-Savona Central School District -- Budget Review (B2-14-11)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11West Islip Union Free School District – Financial Management (2022M-40)
… The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding … Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Springfield – Credit Card Purchases (2020M-138)
… supported, for legitimate purposes and approved before payment. Key Findings The Town Board (Board) did not ensure … supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior … card claims to the credit card statements before approving payment. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… included severance payments, due to concerns of potential litigation against the Town. The severance payments included … details, such as written evidence of concerns of potential litigation or a cost-benefit analysis, surrounding the …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… advances from the general fund totaling at least $41,506 to fund operations through year-end. Although the Board has … used available fund balance and reserves, as appropriate, to avoid issuing debt to fund operations. Key Recommendations Continue to adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … leave exceeded the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … formal and adequate policies and procedures related to the processing of payroll outside of normal pay dates. … officials did not develop policies or procedures related to the periodic review and reconciliation of payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsCity of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … The Department does not have a process in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Lockport - Budget Review (B1-16-16)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the City's general, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Receiving Your Benefit and Filing Your Option Election – New Career Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … benefit to provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You … — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … benefit to provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You … — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … benefit to provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You … — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – State University Police Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … benefit to provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You … — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1823/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Career Plan
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … benefit to provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You … — Contributions (Option ½) with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … benefit to provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You … — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … benefit to provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You … — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-election