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Payment for Service Credit – Article 14 Benefits

… and optional. Mandatory costs are required for service credit you earned as a member but for which you made no (or … Optional costs are payments you choose to make to purchase credit for a period of previous or military service. Once you … have made payment and have accrued two years of service credit as a member, you can receive that credit. Before you …

https://www.osc.ny.gov/retirement/publications/1644/payment-service-credit

Miller Place Union Free School District – Check Signing (2017M-76)

… Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the District Clerk to … the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature … the Treasurer to maintain custody of his signature flash drive. Ensure that anyone authorized to sign checks in the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76

Oceanside Union Free School District – Monitoring Internet Use (2022M-195)

… such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195

Greece Central School District – Retiree Health Insurance (2016M-54)

… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing retiree … and procedures to periodically monitor the status of all retirees, their spouses and their dependents receiving …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54

Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)

… The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $67.4 … users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213

Village of Potsdam – Financial Condition (2017M-61)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … financial and capital plans. Key Recommendations Continue to work to eliminate deficits in the operating funds and to increase …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … with the account code, to provide a lower level of detail for reporting and analysis. The following major classes of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Pearl River Fire District – Purchasing (2016M-407)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … $1.6 million. Key Findings District officials were unable to provide evidence that they obtained quotes for eight of … the required written quotes for purchases not subject to competitive bidding. Consider revising the purchasing …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013. … The Board did not properly authorize all tuition payments to the Director. Library officials did not use competitive …

https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104

City of Norwich – Information Technology (2012M-254)

… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is … granted administrative privileges that they did not need to perform their job duties. The Council has not adopted a …

https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254

Honeoye Central School District - Information Technology (2019M-9)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … information technology (IT) assets. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for … Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate supporting … Determine whether the Board ensured that credit card and travel expenditures were adequately supported and …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Binghamton City School District – Information Technology (2019M-147)

… the Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not … the Board and District officials adequately safeguarded data from abuse or loss …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147

Green Island Union Free School District - Separation Payments (2019M-55)

… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including … to the former Business Manager with the District’s legal counsel and take appropriate action to recover funds. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… Although we did not find any significant errors in how cash receipts and disbursements were recorded and … pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. … has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Walton Central School District - Fund Balance (2019M-209)

… limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance was added back … limit by approximately $1.3 million or 6 percentage points. Key Recommendations Adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209

Edmeston Central School District - Fund Balance (2020M-1)

… statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back … statutory limit by approximately $680,500 or 6 percentage points. Key Recommendations Adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Cuba-Rushford Central School District - Financial Management (2020M-7)

… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7