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Compliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… was to assess the City’s hydroelectric power operations and software management for the period July 1, 2015 through … Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and maintains a variety of services for the benefit of its …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Dolgeville Central School District – Fuel Monitoring (2023M-175)
… or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were … A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of fuel are … records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any material …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… account to withdraw funds. College officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresTown of Horseheads – Financial Management (2015M-211)
… The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Middlefield – Budgeting (2015M-109)
… the Board’s practices regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 … The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. The Town is … The Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Available Options – Police and Fire Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. "Initial value" is an …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … elect, to your beneficiary for life. If your beneficiary dies first, your benefit will be increased to the amount you …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – New Career Plan
… receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … receiving (without COLA) for life. If your beneficiary dies before you, all benefit payments will cease upon your … elect, to your beneficiary for life. If your beneficiary dies first, your benefit will be increased to the amount you …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsState Agencies Bulletin No. 1353
… of the processing of the taxable fringe benefit CLEFR for 2014. Legal Reference Pursuant to Internal Revenue Code … the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014Port Jervis City School District – Financial Condition (2022M-152)
… the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the … general fund financial condition. Key Findings The Board and District officials did not effectively manage the … more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Campbell-Savona Central School District – Financial Condition (2015M-42)
… Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of Savona. The District, which is governed by … District officials continually underestimated revenues and overestimated appropriations when they prepared and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a … disaster recovery plan. We found generic user accounts on the Village’s computer system and some users unnecessarily … application is provided to a specified person based on the needs associated with their job functions. Establish a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were … City officials did not always ensure District employees’ separation payments and health insurance buyouts were … authorized. As a result, certain employees did not receive separation payments and health insurance buyouts in …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… … NonContributory Plan with Guaranteed Benefits for ERS Tier 1 members under Sections 75d and 75e Receiving …
https://www.osc.ny.gov/retirement/publications/1502/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… under Sections 75d and 75e Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1502/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
NonContributory Plan with Guaranteed Benefits for ERS Tier 1 members under Sections 75d and 75e Credit for Previous Public Employment or Military Service
https://www.osc.ny.gov/retirement/publications/1502/credit-previous-public-employment-or-military-serviceDivorce – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Tier 1 2 members under Article 14B Sections 551 552 553 Divorce …
https://www.osc.ny.gov/retirement/publications/1840/divorce