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Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)

… reports and the effectiveness of internal controls over bank checks and transfers. Key Findings Officials did not … by the Treasurer. Officials did not properly oversee the bank reconciliation and accounting processes of the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-select

West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)

… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operations

Withdrawing Your Contributions and/or Your Membership – State Police Plan

… My Membership.” You can also apply by mail by submitting a Withdrawal Application (RS5014) . 1 Once you have ten or more years of service credit, you cannot withdraw from PFRS. Any mandatory contributions you made must stay in …

https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membership

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … local government or school district. Allocating resources to improve the effectiveness of your claims auditing process … environment of your organization. OSC will be pleased to assist you with any questions you have regarding the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… over payroll user access and payroll certifications for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $151 … to trace the payroll amounts to source documents for the payment of salaried employees, professional …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… have not established procedures specifying an official fee schedule, who is eligible for financial assistance, how … or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … detailed records for each family, including a completed registration form for each child, any applications for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

Belfast Central School District – Procurement (2016M-317)

… Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317

Town of Stratford – Supervisor’s Records (2013M-11)

… May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 residents. An … maintained and the financial information included in the annual update document (AUD) filed with the Office of … by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the Board audited the …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11

Town of Bombay – Justice Court Operations (2015M-208)

… May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is … of the clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… Purpose of Audit The purpose of our audit was to evaluate reserve fund … The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Town of Genesee Falls – Fiscal Stress (2013M-146)

… Key Recommendations Monitor the budget during the course of the year, prevent appropriations from being …

https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146

Town of Olive – Claims Processing and Information Technology (2012M-223)

… does not require documents such as receiving reports, quotes, or bid or State and County contract information be … receiving documentation, and four payments that required quotes totaling $102,801 did not have the required quotes or alternate documentation. Internal controls over IT …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … Determine whether the Village of Canton Village ClerkTreasurer maintained complete accurate …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… complete report - pdf] Audit Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

Garrison Union Free School District – Information Technology (2023M-127)

… physical controls and maintained inventory records for information technology (IT) equipment, and developed an … controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. In … listing.  Key Recommendations  Develop written procedures for managing network user account access that includes …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… adequate oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the … fuel, Town officials cannot ensure that almost $118,000 in fuel purchases during our audit period were used solely … As a result, certain taxpayers were charged for fuel in an inequitable manner.  Recommendations  The audit report …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… did not develop and implement adequate internal controls over the Company’s cash disbursement and receipt functions, … Limestone Volunteer Firemen Inc Controls Over Financial Activities 2014M219 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

State Comptroller DiNapoli Releases Municipal Audits

… issued. Tompkins County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the … Officials did not obtain required documentation to support project owners’ self-reported job performance. As a result, the board …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Credit for Previous or Military Service – Career Plan

… You may be able to obtain credit for your previous public employment or military service. It is very important that you claim all the … service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 …

https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-service

Credit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)

… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … 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/1511/credit-previous-or-military-service