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West Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of … Determine whether the West Islip Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases … Determine whether Town of Berkshire Town officials sought competition for purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Peconic Bay Community Preservation Fund (2023-MR-1)
… However, Town of Riverhead officials did not always record dates collections were received or deposit payments in a … manner. Town of Riverhead officials did not: Record dates CPF collections were received for seven out of 27 CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Clymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 gallons of fuel was dispensed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 … disbursements reviewed totaling $154,080). Paid $11,630 in unnecessary payments, including excess tree purchases, …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Eaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Williamsville Central School District – Financial Management (2022M-193)
… complete report - pdf] Audit Objective Determine whether the Williamsville Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) … not used to monitor labor costs for services provided to Ashland. Highway employees’ timecards did not always identify …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Lindenhurst Union Free School District – Collections (2024M-24)
… Audit Objective Determine whether Lindenhurst Union Free School District (District) officials ensured that funds … Determine whether Lindenhurst Union Free School District District officials ensured that funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … help ensure all weighing and measuring devices are tested in accordance with Agriculture and Markets regulations. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Brocton Central School District – Financial Management (2023M-44)
… with taxpayers and levied more taxes than necessary to fund operations . The Board and District officials: … . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 … for appropriations and reserves that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Available Options – New Career Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The contributions required of Tier 5 … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The mandatory contributions made by … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The contributions required of Tier 5 … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Police and Fire Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The contributions required of Tier 5 … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The mandatory contributions made by … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Regional State Park Police Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The mandatory contributions made by … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – State University Police Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. Cash Refund — Initial Value (Option 1) … If your beneficiary dies before you, all payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1823/available-options