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East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 through … or modified, and permissions are not reviewed quarterly to ensure a proper segregation of duties. Users were given …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTown of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit … proposals in accordance with the Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… activities. The Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget for long-term road …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Afton – Claims Auditing and Disbursements (2023M-177)
… Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements. Key Findings The … payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… and sensitive information (PPSI), along with physical IT assets, are properly safeguarded from inappropriate use and … and sensitive information or disable the network. 16 IT assets could not be traced to or from BOCES’ inventory system and 40 IT assets were not properly recorded in the system. Key …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, tools, data … In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred to as a … Examples of the discrepancies included: 130 capital assets totaling approximately $133,000 did not have their …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalTown of Butler – Financial Management (2024M-119)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Evergreen Charter School – Credit Card Purchases (2024M-143)
… purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases … approved and/or adequately supported to show they were for a proper School purpose. When credit card charges are not … not develop and adopt a credit card policy or procedures for monitoring and using the School’s 13 credit cards that …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 2000-9
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program) WORDS AND PHRASES -- … consideration paid to an officer or employee for his or her services, including salary or wages and authorized fringe …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency … to County Law, article 6 may be used to pay debt service on serial bonds to the extent that the proceeds of those …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Comparison of ERS Benefits
… of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership Dates Tier 3: … State Correction Officers whose contributions are limited to 30 years. Uniformed Court and Peace Officers (UCPOs) … Limit None Overtime pay that exceeds the limit cannot be used in the FAE calculation. The limit increases by 3% each …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsAvailable Options – Police and Fire Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… benefit. It provides for the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit. It provides for the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – New Career Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … for the balance of the five- or ten-year period. You may change your beneficiary within the five- or ten-year period. … You can designate only one beneficiary and you cannot change your designation after your retirement. If your …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit)This …
https://www.osc.ny.gov/retirement/publications/1513/available-options