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Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three schools … 31 classes and clubs that deposited approximately $184,000 in receipts and disbursed $188,000 during the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomVillage of Monticello – Board Oversight (2016M-337)
… unexpected vacancies or staff changes. Key Recommendations Pay claims only after the Board has audited and approved them …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Mexico – Financial Management (2023M-170)
… complete report – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) … an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170North Tonawanda City School District – Information Technology (2023M-102)
… properly secured user account access to the network and managed user account permissions in financial and student information applications. Key Findings District … result, there is a significant risk that network resources and student information could be inappropriately altered, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Addison Central School District – Financial Condition (2016M-30)
… Steuben County. The District, which operates three schools with approximately 1,100 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan to reduce excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… over the Court's and the Supervisor's financial activities for the period January 1, 2012 through June 19, 2014. … and accountabilities. Prepare and provide proper receipts for all money collected. Conduct a thorough annual audit of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of … data against damage, loss or destruction. … Town of Kent Procurement and Information Technology 2017M85 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Wales – Financial Management (2017M-32)
… balances totaling $1.2 million in the general and highway funds. The Board did not adopt a reserve fund policy or … plans for expected future use for two of its five reserve funds. Key Recommendations Adopt budgets that reflect the … general and highway fund balances and use the excess funds in a manner that benefits Town residents. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Village of Canaseraga – Claims Audit (2023M-48)
… (Village) claims were adequately supported, appropriate and properly audited and approved before payment. Key Findings Although the 300 … claims were not adequately supported or properly audited and approved before payment. As a result, there was an …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper … financial duties without oversight. The segregation of duties between Town officials is an important internal …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… whether Dutchess Board of Cooperative Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and … during July 2021 through October 2022. Did not detect billing discrepancies in the invoices for electricity …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … nearly all the charges lacked support to show they were for a valid School purpose . When credit card charges are … necessity or the School-related purpose of the charge . For example, charges totaling $22,276 included grocery, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Town of Morehouse – Records and Reports (2021M-182)
… accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were … financial reports were not prepared for and submitted to the Town Board (Board). Because the Board did not have … accurate and timely financial information, its ability to monitor the Town’s financial affairs, accurately assess …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified … use. Key Recommendations Provide appropriate information, in a complete and accurate manner, to the Board. Develop, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Dix – Justice Court Operations (2022M-06)
… recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The … collected recorded deposited reported and remitted Justice Court Court collections and reported adjudicated cases in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Watkins Glen – Justice Court Operations (2021M-146)
… Justices did not prepare monthly accountabilities. As a result, recording and reporting errors occurred and went …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146North Shore Public Library – Financial Condition (2013M-344)
… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … members. It reported operating expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Thurston Fire Company – Board Oversight (2016M-429)
… ensured that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … For 2015, the Company’s revenues totaled $2,623 and expenses totaled $2,233. Key Findings No review of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429