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Credit for Previous or Military Service – Article 14 Benefits
… You may be able to obtain credit for your previous public employment or military service. It … Service Prior service is any period of time you received salary from a participating employer before that employer … member. Military Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceThousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Village of Bemus Point – Clerk-Treasurer (2022M-38)
… record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying … business records, forgery and official misconduct. In December 2021 she pleaded guilty to petit larceny and paid …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… adopted budgets that did not include realistic revenue and expense estimates, which caused funding gaps. As of December …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andLiberty Central School District – Information Technology (2022M-73)
… computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials may not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15State Comptroller DiNapoli Statement on MTA 2023 Budget
… below pre-pandemic levels. “The MTA’s revenue shortfall increases pressure to find added funding from public coffers and for the MTA to better account for its savings goals . As the MTA balances riders needs with …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… inventories. Officials stored unused IT assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who accessed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Town of Pulteney – Financial Condition (2021M-24)
… 2013 audit recommendation to appropriate fund balance only in amounts that are actually available, after retaining a … to finance operations than was available, resulting in the general and highway funds and water district beginning …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Mount Morris – Treasurer’s Office (2013M-65)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… 10, 2012. Background The Town of Fort Ann is located in Washington County and has a population of approximately … Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269State Agencies Bulletin No. 142
… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/142-csea-dues-and-agency-shop-fee-increasePrattsburgh Central School District – Financial Management (2020M-108)
… surplus fund balance legal limit and use the excess funds in a manner that benefits taxpayers. Develop comprehensive … B includes our comment on an issue that was raised in the District’s response letter. … Determine if the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… which is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The … and established by local law a tax relief rebate program in 2013 to provide property owners with a one-time property …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Establishing the Standard Work Day – Legacy Reporting
… Work Day Resolution for Employees form (RS2418) . ( Here is an example .) SWDs can be as few as six hours per day … time per day a full-time employee in that title would be required to work. You must establish a SWD for each employee … for Elected and Appointed Officials form (RS2417-A) . ( Here is an example. ) For more information, including how to …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Ensure that complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Carmel – Selected Financial Activities (2015M-201)
… June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately … were properly maintained and did not deposit receipts in a timely manner. Key Recommendations Ensure that employees …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Byron – Procurement (2024M-11)
… audit period. Did not obtain quotes or request proposals in accordance with the Town’s procurement policy for 10 … Recommendations Ensure goods and services are procured in compliance with competitive bidding statutes. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11