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Ordinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be unable to perform your duties because of a permanent physical or mental incapacity; Have five years of credited service; and Be eligible for …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityWest Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… June 5, 2012. Background The Warwick Valley Central School District is located in Orange County. The District is … Warwick Valley Central School District Potential Operational Efficiencies 2012M245 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesFillmore Central School District – Reserve Funds (2016M-386)
Fillmore Central School District Reserve Funds 2016M386
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Oswego County – County Bridge Maintenance (S9-13-8)
… Key Findings The County does not track maintenance and repairs by bridge, which could make it more difficult to … Budget for and track spending on bridge maintenance and repairs. Comply with the NYSDOT flag response time for all …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Track yearly maintenance and repair expenditures by bridge. Ensure that DPW is adhering to NYSDOT requirements …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2West Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing … The West Nyack Fire District is a district corporation of the State and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Vestal Fire Department – Financial Activities (2014M-265)
… 2014. Background The Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… January 1, 2013 through June 30, 2014. Background The North Patchogue Fire District is located in the Town of … North Patchogue Fire District Fuel Inventory and Cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mDelaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for … without written contracts. The County passed a resolution to establish a Board of Ethics, which has not convened, and … disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the procurement policy to …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… 21, 2016. Background The Hawthorne Cedar Knolls Union Free School District is located in Westchester County. The … Hawthorne Cedar Knolls Union Free School District Internal Controls Over Wire Transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overSilver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were … overfunded. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… reduced its transparency of financial operations, and the public did not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three … reserves as part of the budgeting process or as authorized by Board resolution and voter approval. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Middle Country Public Library – Treasurer (2015M-291)
… The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of … all requirements of a Library officer, including filing an oath of office and being compensated through the payroll. …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Henry Johnson Charter School – Financial Operations (2014M-214)
… July 1, 2012 through April 30, 2014. Background The Henry Johnson Charter School is a public school not under control … Henry Johnson Charter School Financial Operations 2014M214 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in … million. Key Findings The Board and District officials did not prepare accurate budgets for the 2012-13 through 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 through June …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialHannibal Central School District – Financial Condition (2017M-23)
… three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund … has not developed an effective multiyear financial or capital plan to define how reserves and unrestricted fund … residents. Develop comprehensive multiyear financial and capital plans. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23