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Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through December 30, 2015. Background The Lisbon Central School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools that serve … Findings The Board has not annually designated a system administrator. Instead, the Board annually appoints a Network … a proper segregation of duties. Users were given system administrator rights when they shouldn’t have been, giving …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessSouth Kortright Central School District – Claims Audit (2023M-69)
… complete report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board … we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply with New York State Education Law Section 1709 (20-a) when it appointed the Clerk of the Board as the deputy …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Saratoga Springs City School District – Procurement (2023M-25)
… or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Town of Tompkins Fire District – Board Oversight (2023M-33)
… not recorded in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Rensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Windsor Central School District – Fuel Controls (2022M-133)
… adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District … policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for. … but records were not always maintained to report who used the credit cards or what District vehicle or equipment was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… such as regular reviews of financial records and reports, bank statements and reconciliations. In addition, the Board … tracking attendance at breakfasts, and develop fundraiser forms which require duplicate signatures verifying startup …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesViolating the Terms of a DRO – Divorce and Your Benefits
… of that DRO will supersede any other designation. Problems can occur when a DRO is not on file at the time of a member’s retirement. If the member elects an option or designates a … and/or the ex-spouse (if applicable). RSSL Section 803-a can also be used if the member failed to designate the …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated confidentially to BOCES officials, we determined that: 101 enabled … personal, private and sensitive information or disable the network. 16 IT assets could not be traced to or from …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding 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)
… 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-119Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalPort Washington Union Free School District – Payroll (2025M-38)
… Employee compensation represents a significant portion of a school district’s (district’s) operating expenditures. … paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 fiscal year payroll costs of approximately $94 million represented 50 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Evergreen Charter School – Credit Card Purchases (2024M-143)
… charges or unauthorized payments being unresolved. The Board of Trustees (Board) and School officials did not … credit card policy or procedures for monitoring and using the School’s 13 credit cards that were assigned to 13 School … not properly approved and/or adequately supported. 12 of the 18 general purpose credit card payments totaling $134,982 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Available Options – Regional State Park Police Plan
… this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you cannot change your …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… the same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … to one-half of the amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … the same monthly amount or one-half that amount (without COLA), depending on which option you elect, to your …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… the same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … to one-half of the amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … the same monthly amount or one-half that amount (without COLA), depending on which option you elect, to your …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you cannot change your …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it … initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … you, all benefit payments will cease upon your death. Pop-Up/Joint Allowance — Full or Half* These options will provide …
https://www.osc.ny.gov/retirement/publications/1511/available-options