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Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
Determine whether Southern Westchester Board of Cooperative Educational Services BOCES officials secured nonstudent network user accounts maintained adequate inventory records for information technology IT equipment and developed an IT contingency plan
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)
… were incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not … with BOCES’ asset policies. Conduct an annual physical inventory of capital assets. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … 30 and Village Law Section 4-408. Although our review did not identify any significant fiscal concerns with the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … corrective action. … Determine whether the Town of Butler Town Board Board effectively managed the Towns …
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)
… approved and/or adequately supported to show they were for a proper School purpose. When credit card charges are not … properly approved or adequately supported, it could result in inappropriate or fraudulent charges or unauthorized … action. Appendix B includes our comments on issues raised in the School’s response letter. … Determine whether …
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)
… – pdf] Audit Objective Did Port Washington Union Free School District (District) officials accurately pay 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
… AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) PUBLIC … and certain other payments) GENERAL MUNICIPAL LAW §858(7): An industrial development agency may not determine at the end … the executive director has met the specified criteria and is eligible for the specified additional compensation. You …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-5
… payment of "system costs". 1 These costs are defined to mean " ... the costs associated with obtaining and … §308[4]). Because the term "system costs" is defined to mean the costs "associated with" obtaining and maintaining … costs of both acquiring and maintaining equipment, as well as those costs necessarily incidental thereto (1990 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Comparison of ERS Benefits
… of the previous two years by more than 10%. Payments Not Included in FAE Tiers 3 – 6: Unused sick leave Payments … payments for deferred compensation Any payments for time not worked For members who joined on or after April 1, 1996, …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsAvailable Options – Police and Fire Plan
… any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … The contributions required of Tier 5 and 6 members are not annuity savings contributions. Cash Refund — Initial … Alternative Options If the options described here do not meet your needs, we will consider written requests for …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions. Cash Refund — Initial … 50 percent of your COLA. Learn more about COLA. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions. Cash Refund — Initial … Alternative Options If the options described here do not meet your needs, we will consider written requests for …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions. Cash Refund — Initial … Alternative Options If the options described here do not meet your needs, we will consider written requests for …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions. Cash Refund — Initial … of your COLA. Learn more about COLA. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – New Career Plan
… any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … The contributions required of Tier 5 and 6 members are not annuity savings contributions. Cash Refund — Initial … Alternative Options If the options described here do not meet your needs, we will consider written requests for …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … The contributions required of Tier 5 and 6 members are not annuity savings contributions. Cash Refund — Initial …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsState Comptroller DiNapoli Releases Municipal & School Audits
… (SHP) Training (Niagara County) SHP training was not provided to all employees and elected officials. Of the … or 24% of employees tested, and five elected officials did not complete the annual SHP Training. Additionally, the fire … $70,000, or $61,000 more had officials used other available investment options. Officials did not consider …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… clerk and surrogate’s court were up to date and complete. Utica Harbor Point Development Corporation – Budgeting and … deposit, record, report and disburse village funds and was arrested in February 2021 and charged with grand larceny, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… records were not complete, accurate or up to date. Of the 39 cash receipts totaling $6.1 million, and 36 cash … accounting records, 11 disbursements totaling $39,038 were not recorded in the accounting records, and eight … town employees and elected officials tested, 10 justice court employees, 38 police department employees and the town …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Albany … Signing and Online Banking Transactions (Suffolk County) While the bank transactions reviewed were appropriate, the … The board also did not enter into a banking agreement with a bank that maintains six district accounts and district …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-audits