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Washington County – Procurement (2017M-224)
… The purpose of our audit was to determine whether the County procured goods and services in accordance with its … period January 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Fredonia Central School District - Financial Management (2018M-33)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board overestimated appropriations by more than $5.7 … totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33State Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check … Returned for Refund or Exchange). Background To improve the efficiency of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this Bulletin. Processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksApplying for Previous or Military Service Credit – Regional State Park Police Plan
… To receive credit for any type of previous or military service, send a written … Services Bureau. Please include as much information as you can about the period of employment for which you are … If there is a cost, it will be less expensive than if you wait to purchase it at a later date. Your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1867/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Police and Fire Plan
… our Member & Employer Services Bureau. Please include as much information as you can about the period of employment … determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous public … employer. If you receive a statement of the cost after you leave the payroll, you must make payment within 30 …
https://www.osc.ny.gov/retirement/publications/1512/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – En-Con Police Officers Plan
… To receive credit for any type of previous or military service, send a written … our Member & Employer Services Bureau. Please include as much information as you can about the period of employment … as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to …
https://www.osc.ny.gov/retirement/publications/1822/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – New Career Plan
… To receive credit for any type of previous or military service, send a written … our Member & Employer Services Bureau. Please include as much information as you can about the period of employment … as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits
… benefit, you must request this credit while you are on the payroll of a participating employer. If you receive a …
https://www.osc.ny.gov/retirement/publications/1513/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… To receive credit for any type of previous or military service, send a written … our Member & Employer Services Bureau. Please include as much information as you can about the period of employment … as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to …
https://www.osc.ny.gov/retirement/publications/1511/applying-previous-or-military-service-creditWells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District … officials effectively managed general fund balance for the period July 1, 2013 through November 30, 2016. Background The Wells Central School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Somers Central School District – Fixed Assets (2016M-74)
… fixed assets and information technology equipment for the period July 1, 2014 through December 1, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $87 million. … controls over assets or how to maintain records for assets. Not all assets listed as disposed of had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Marcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the period July 1, 2014 through January 31, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… 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, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCopiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … policy to require the Treasurer to sign all checks in compliance with Education Law. The Treasurer and any other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Village of Medina – Ambulance Service Billings (2014M-326)
… sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed a third party to collect Village … to adequately enforce collecting unpaid ambulance bills. Ensure that all fees are payable directly to the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Groton – Long-Term Planning (2022M-113)
… the Town’s Highway Department equipment needs . As a result: 17 of the 24 pieces of major highway equipment (71 … total repair costs during the audit period. If equipment is in need of repair on a regular basis, services to … Provide the Board with written recommendations as to what highway machinery, tools, implements and equipment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Smyrna – Claims Audit Process (2022M-161)
… – pdf] Audit Objective To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior … $4,246 in fuel costs (9 percent) if they had used the New York State Office of General Services (OGS) contract … authorize the pre-payment of utility service claims. As a result, four claims totaling $1,267 were paid prior to the …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceGreenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… 2016. Background The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The … operates six schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. … of duties in the payroll process. Ensure that leave time is preapproved, that supporting documentation is retained and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242