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Town of Pharsalia – Board Oversight (2018M-59)
… ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight … former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed more than $172,000 … and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. … and properly supported. Audit and approve all claims on a monthly basis prior to payment. … Bradford Volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationSodus Central School District – Software Management (2022M-64)
… software applications on 17 different computers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Village of Hancock – Insurance Withholdings (2022M-108)
… $19,689. There was no formal Village Board (Board) action to support the contribution rates for dental insurance. Four … Provide oversight over the Clerk and Deputy to ensure the withholdings are calculated correctly and … Reconcile monthly insurance invoices with withholdings to ensure that appropriate amounts are collected. Consult …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… care students enrolled at the District. As a result, as of June 30, 2023, officials had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingTown of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… report – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… Service and Fitch Ratings, again shows that New York state’s finances are headed in the right direction. "The new AA+ rating for the state’s General Obligation bonds reflects our recent history … footing, but some budgetary challenges remain. The state still needs to do more to curtail future budget gaps by …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… reviewed properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, … Incorrectly calculated granted exemptions. Did not report the transfer of all property with exemptions to the County as required. Key Recommendations The Assessor …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… reviewed properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. … Incorrectly calculated granted exemptions. Did not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is … 2013 through February 2014, the Company incurred $293,600 in expenditures. Key Finding Except for minor weaknesses, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… fuel inventory and delivery records are maintained on a daily basis. Mileage records are compared to vehicle …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Central Valley School District - Separation Payments (2018M-153)
… for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. … calculations was performed for all payments processed in the payroll system during the audit period, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Buffalo Charter School - Payroll (2018M-72)
… accurately compensated employees. Key Findings We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, 2016 through January 7, 2018. Except … indicated they planned to initiate corrective action. … West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Becoming Eligible for a Benefit – Career Plan
… Once you have accrued five years of credited service, you …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitBecoming Eligible for a Benefit – Police and Fire Plan
… even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested … vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan
… retirement benefit, even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested … and the salary you earned when you were an active member. Vesting is automatic — you do not have to fill out any …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested … vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefit