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Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … The Town of Lincoln is located in Madison County and has a population of approximately 2,000. The Town is governed by … fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This primarily occurred …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town … not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Waverly Central School District – Financial Condition (2013M-148)
… condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Hancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School … and 2012-13 and reduced its unexpended surplus funds to a more reasonable level. However, we found that the Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Vested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we receive your retirement application after you become eligible, your vested retirement will be effective on the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitDeath of the Ex-Spouse – Divorce and Your Benefits
… a copy of the certified death certificate. The ex-spouse’s share of the pension will then be paid to the member, …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with grand …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsSaranac Central School District – Tuition Billing and Collections (2023M-90)
… tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school … adequate procedures or provide sufficient oversight to ensure tuition bills were prepared and issued to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Monroe County – Golf Course Contract Management (2014M-111)
… Monroe County is located in western New York on the south shore of Lake Ontario, comprises 19 towns, 10 villages and the City of …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Irvington Union Free School District – Information Technology (2016M-266)
… School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Campbell-Savona Central School District -- Budget Review (B2-14-11)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … not realistic. We estimate that the District will spend a total of $19.7 million, which is at least $1.1 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Vested Retirement Benefit – New Career Plan
… before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled … you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62.Early retirement with a reduced …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitVested Retirement Benefit – Career Plan
… before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled … you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62. Early retirement with a …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled … you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. Early retirement with a …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled … you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. Early retirement with a …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitBenefits
… professional environment where employees are encouraged to push themselves while maintaining work-life balance. A …
https://www.osc.ny.gov/jobs/benefitsSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local … during our audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency (IDA) … Determine whether the St Lawrence County Industrial Development Agency Local …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationWest Islip Union Free School District – Financial Management (2022M-40)
… The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding … by $24.6 million, or approximately 5.2 percent over a four-year period. Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. … identify their work location needed to allocate costs. As a result, labor costs were not equitable, and Chemung could …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207