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Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage Village … for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Westhill Central School District – Information Technology (2021M-32)
… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… report - pdf ] Audit Objective Determine whether Otsego Northern Catskills Board of Cooperative Educational Services … Determine whether Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws … provided limited guidance on financial responsibilities and the Board did not establish any supplemental financial … ensured that financial activities were properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesState Agencies Bulletin No. 1585
… Purpose To inform agency payroll officers of the new procedure for notifying their employees of a FICA … be FICA taxable Background Please refer to Bulletins 1493 (New Repayment Rate for Deduction Code 502 NYS (SS/Medicare … To inform agency payroll officers of the new procedure for notifying their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasOtselic Valley Central School District – Procurement (2022M-58)
… to competitive bidding requirements. Periodically compare prices for goods and services to State contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial … Determine whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialPlainville Fire District – Board Oversight (2021M-91)
… financial operations and exceeded its authority by passing a resolution that allowed the District Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Mineola Union Free School District – Financial Condition Management (2021M-44)
… complete report - pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively manage the District’s financial condition. Key Findings The Board … Determine whether the Mineola Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mSubmitting a DRO – Divorce and Your Benefits
… Law and Rules Section 2105. NYSLRS also requires proof of divorce, such as a copy of the parties’ judgment of divorce. Submit the DRO and a copy of the judgment of divorce to: NYSLRS Matrimonial Bureau 110 State Street Mail …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droTown of Pitcairn – Claims Auditing (2024M-69)
… the Town’s claims audit process. Town Officials agreed with our recommendations and have indicated they plan to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Opinion 99-5
… be provided to residents of the school district by the member libraries of the cooperative library system. The … be provided to residents of the school district by the member libraries of the cooperative library system. Amounts … 23 Opns St Comp, 1967, p 387). A review of the legislative history of the amendment to section 256 by L 1967, ch 136, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Comptroller DiNapoli Releases Municipal Audits
… Management Agency reimbursements. Although the budget does slightly raise taxes for all funds, town officials did …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 93-17
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … retirement contributions) -- Referendum Requirements (for pre-payment of certain employer retirement contributions) … administrative or quasi-judicial determination within the meaning of section 11.00(a)(33). Accordingly, in our opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Membership Milestones for Employees’ Retirement System (ERS) Members
… covered under, there are important milestones you need to know. Understanding your milestones will help you develop … tier from the Contents on the left or scroll down to see how your years of service affect your retirement benefits. … vested and are entitled to a monthly benefit that may start as early as age 55. (You will forfeit the monthly …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. … Although a previous OSC audit indicated the retiree health insurance reserve was improper, BOCES officials did …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesChappaqua Central School District - Fixed Assets (2022M-186)
… we tested. Officials maintained incomplete and inaccurate records and did not perform a physical inventory count since … Key Recommendations Ensure the District’s new asset list is complete, accurate and up-to-date and that … that all disposed assets are removed from the District’s new asset list. Update the fixed asset policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208City of Johnstown – Financial Management (2020M-134)
… information to monitor the City’s financial condition, and does not know the City’s current financial condition. The …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Lyme Central School District – Financial Management (2024M-87)
… complete report – pdf] Audit Objective Determine whether the Lyme Central School District (District) Board of Education (Board) and District officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87