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Withdrawing Your Contributions and/or Your Membership – State Police Plan

… leave public employment. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also …

https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membership

Credit for Previous or Military Service – Career Plan

… and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …

https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-service

Credit for Previous or Military Service – New Career Plan

… and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …

https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-service

Credit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits

… and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …

https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-service

Credit for Previous or Military Service – Police and Fire Plan

… and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …

https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-service

Credit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)

… and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …

https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-service

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

Belfast Central School District – Procurement (2016M-317)

… Key Findings Although the Board has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring … ensure that purchases were made in compliance with the policy or require District officials to properly document …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317

Town of Bombay – Justice Court Operations (2015M-208)

… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately … $640,000. Key Findings As of May 31, 2015, $5,681 in documented collections received during the audit period …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… reserve, the detailed objectives of the reserve, needed funding levels, sources of funding and the conditions under which the reserve’s assets … its intentions for each reserve, optimal or targeted funding levels and the conditions under which reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records for each family, including a completed registration form for each child, any applications for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… of salaried employees, professional development hours or substitute employees’ days worked. The payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with competitive …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Garrison Union Free School District – Information Technology (2023M-127)

… – pdf] Audit Objective Determine whether Garrison Union Free School District (District) officials secured the … Determine whether Garrison Union Free School District District officials secured the Districts …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… complete report - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for both …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

State Comptroller DiNapoli Releases Municipal Audits

… following local government audits were issued. Tompkins County Industrial Development Agency – Project Approval and … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, track state contracts, and find commonly requested …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… a diligent and thorough manner. When a local government or school district has a strong claims auditing process, the … will occur before public funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more … confidence in the operations of their local government or school district. Allocating resources to improve the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100