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Receiving Your Benefit and Filing Your Option Election – New Career Plan

… Receiving Your Benefit At retirement, you must decide how you want your retirement … the first day of the month following your retirement date. You have up to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …

https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-election

Receiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits

https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-election

Town of Plymouth – Board Oversight (2016M-190)

… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)

… and reserves for the general, highway and sewer district funds and has multiyear financial and capital plans. Key … financial and capital plans for any of the three operating funds, it used available fund balance and reserves, as …

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… to ensure that financial activity was properly recorded and reported and that Department funds were safeguarded for the period … Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and Rathbone to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… a risk that SED could reduce the District’s building aid reimbursement for all unapproved work . For the 151 change …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Clarendon Fire Company – Financial Activities (2023M-50)

… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials … reported. The Treasurer paid credit card bills late . As a result, the Company incurred late fees and interest … and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… controls. Assign financial system user access rights based on job duties. Officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

State Agencies Bulletin No. 693

… Deposit Advice statements will be the same that is listed in the Control-D report NPAY529 (Agency W-2 Return Address …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statements

City of Mount Vernon – Payroll (2014M-347)

… to payroll. The payroll administrator and payroll clerk, with no independent review, created computerized employee …

https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. … allocated and represented a legitimate liability incurred by the CPF. Key Recommendations There were no …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background … elected five-member Board of Trustees. The annual budget for the 2016-17 fiscal year is approximately $2.3 million. … The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Village of Greene – Investment Program (2023M-112)

… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $1.78 … not adopt realistic budgets or establish sufficient rates for water and sewer fund operations. The Board did not audit, …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… August 30, 2013. Background The East Quogue Union Free School District, which is governed by an elected five-member Board …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and