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Orange County – Court and Trust Funds (2017M-225)
… controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, … maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York … appropriate records and properly reported court and trust funds and abandoned property to the State Comptroller …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service … to eligible prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the … nearly 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the … from the Town of Queensbury and $15,819 in foreign fire insurance, and had disbursed approximately $687,000. The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mCity of Troy – Budget Review (B5-13-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20State Agencies Bulletin No. 1492
… Purpose To explain the new functionality to the New York State Payroll System (PayServ) and procedures … To explain the new functionality to the New York State Payroll System PayServ and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysReceiving Your Benefit and Filing Your Option Election – New Career Plan
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the month … must process your retirement as if you had selected Cash Refund — Contributions (Option ½), with your estate named as …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Career Plan
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, … as in the case of disability retirement) before the first day of the month following your retirement date. You have up …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several … which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, … as in the case of disability retirement) before the first day of the month following your retirement date. You have up …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several … which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionAccounts Payable Advisory No. 9
… This advisory has been updated to reflect new requirements for entering a unique invoice number on vouchers payable to National Grid, … consistent with the GFO, Chapter XII, Section 5.B - Unique Invoice Number Requirements , Business Units must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… electronic payments or financial system user access. As a result: Job duties were either not properly separated or … all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… officials effectively managed the District’s financial condition. Key Findings District officials did not effectively manage the District’s financial condition. The District’s financial condition declined approximately $1 million during our audit … officials effectively managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the … As a result, neither the Company nor we were able to confirm all money was recorded and deposited intact. 14 … totaling $8,956 lacked proper supporting documentation to determine whether they were deposited intact (i.e., in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town … Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… Gigabits per second (Gbps) for primary Internet service at its middle and elementary schools. 500 Mbps, with the … the Internet connectivity in school buildings and did not look at the surrounding community’s Internet connectivity. No …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Clarendon Fire Company – Financial Activities (2023M-50)
… Determine whether the Clarendon Fire Company (Company) cash receipts and disbursements were properly supported, … were not reported to the Board, as required. Credit card payments, totaling $24,552, were not properly supported, … recorded, or reported. The Treasurer paid credit card bills late . As a result, the Company incurred late …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… complete report – pdf] Audit Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders