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Becoming Eligible for a Benefit – Article 14 Benefits

… contributions, you will have earned the right to receive a pension once you meet the minimum requirement of five years … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefit

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

… District residents. Properly audit claims to ensure each claim has supporting documentation and policies were …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

… - pdf] Audit Objective Determine whether Determine whether the Board ensured that credit card and travel expenditures … and for legitimate District purposes. Key Findings Of the 279 credit card purchases made during our audit … purchased vacation packages, for a conference in Florida, totaling $5,982 and charged an additional $1,095 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27

Town of Parma - Real Property Tax Exemptions Administration (2018M-223)

… The Assessor: Granted 28 exemptions (19 percent of those reviewed) without applications, renewal forms or … calculated granted exemptions. Did not report the transfer of 10 (of 37) properties with exemptions to the County as required …

https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… fund 2014 budget totaled $726,490. Key Findings The Board does not conduct a comprehensive audit of each claim prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342

Nesconset Fire District – Length of Service Awards Program (2014M-317)

… earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, 2014. Background The Nesconset Fire District is a district corporation of the State, distinct and separate … from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317

Woodgate Volunteer Fire Department – Financial Controls (2014M-120)

… 1, 2013 through January 31, 2014. Background The Woodgate Volunteer Fire Department, Inc. is located in the Town of … Woodgate Volunteer Fire Department Financial Controls 2014M120 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014m

Berkshire Union Free School District – Financial Condition (2015M-310)

… through August 12, 2015. Background The Berkshire Union Free School District is a special act school district located … Berkshire Union Free School District Financial Condition 2015M310 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310

Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … District is a special act school district located in Dobbs Ferry, Westchester County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m

Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)

… 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in Otsego County and the town of Minden in …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operations

New Hartford Central School District – Procurement (2016M-153)

… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of … New Hartford Central School District Procurement 2016M153 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153

Otego-Unadilla Central School District – Financial Condition (2015M-245)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … balanced budgets with sufficient recurring revenues to finance recurring expenditures. Continue to review and seek alternative ways to lower expenditures. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245

Hilton Central School District – Payroll and Leave Accruals (2016M-220)

… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220

Herkimer Central School District – Financial Condition (2016M-68)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … have a long-term plan in place but has hired a consultant to assist with long-term planning. Key Recommendations … budgets, consider the amount of fund balance available to appropriate during budget development and work toward …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68

Harborfields Central School District – Claims Processing (2016M-38)

… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the … and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and … against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only being …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38

Village of Harriman – Water Department Billing (2014M-311)

… with the Village code. Village officials did not bill two commercial customers because those customers had broken water …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311

Chazy Union Free School District – Medicaid Reimbursements (2021M-166)

… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 651 eligible Medicaid services provided. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166

Granville Central School District – Medicaid Reimbursements (2021M-90)

… (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90