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Humphrey Fire District – Financial Controls (2014M-37)
… and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… [read complete report - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate … The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time … The Board should thoroughly audit and approve claims prior to payment. Library officials should review leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… documentation. We also question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Suffolk County Community College - Information Technology (2018M-130)
… website are not required to attend cybersecurity training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $20,135 had collection documentation that differed from the amounts deposited, resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsLeaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceMore About This Retirement Plan – Article 14 Benefits
… This retirement plan summary describes benefits provided by Article 14 of the Retirement and Social Security Law (RSSL) as enacted by … main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
… As a member of the Retirement System, you are covered by a plan that provides … Benefits your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public employment (death benefits); and …
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… As a member of the Retirement System, you are covered by a plan that provides … Benefits your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public employment (death benefits); and …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliMore About This Retirement Plan – Regional State Park Police Plan
… System.) These benefits are provided by Section 383-a of the Retirement and Social Security Law (RSSL) as enacted … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – Regional State Park Police Plan
… As a member of the Retirement System, you are covered by a plan that provides … Benefits your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public employment (death benefits); and …
https://www.osc.ny.gov/retirement/publications/1867/message-comptroller-thomas-p-dinapoliAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96CUNY Bulletin No. CU-615
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected … to the Payroll Deductions mailbox. … To notify agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feePlymouth Fire District – Controls Over Financial Activity (2014M-211)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of Service Award Program (LOSAP) service credit for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District … May 31, 2015. Background The Bovina Fire District is a district corporation of the State, distinct and separate … is located in Delaware County. The District is governed by an elected five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138North Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) … unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key Recommendations … implement and comply with the procedures. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24