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Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… THLDC officials cannot determine whether projects are meeting the intended purpose because the goals of the … the monitoring process can establish whether projects are meeting the intended purpose. THLDC officials disagreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date … 2018 and 2019 books and records after we started the audit on January 7, 2020. Did not make deposits and maintain … financial reports, with our office in a timely manner. Key Recommendations Ensure the financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Refunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , … NYSLRS’ Matrimonial Unit will determine whether the entire refund can be paid to the member or whether a portion must be … As a rule, if the DRO is silent on the issue of a refund of contributions, the refund will be sent to the …
https://www.osc.ny.gov/retirement/members/divorce/refundsLansing Central School District – Financial Management (2015M-256)
… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … Develop more realistic budget appropriations based on prior actual results and anticipated operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Town of Guilderland – Golf Course Collections (2017M-22)
… is located in Albany County, encompasses 59 square miles and has a population of approximately 35,300. The Town is … to the Town Comptroller’s office in a timely fashion, and no one independent of the Director of the Department of Parks and Recreation reconciled the daily sales logs to his annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Oxford – Financial Management (2016M-420)
… in a timely manner. Key Recommendations Adopt budgets that finance recurring revenues with recurring expenditures. … reports that include an allocation of the balances or loans between funds and periodic estimates of fund balances. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and … 1, 2013 through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population … The purpose of our audit was to assess the Towns internal controls and …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Waterloo Central School District - Financial Condition Management (2019M-137)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six reserves with … overfunded or unnecessary. Key Recommendations The Board and District officials should: Provide transparency by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
… whether District officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s Information … Consider appointing a Chief Information Officer to be responsible for ensuring computerized data is secure, … whether District officials established adequate controls to help prevent and properly respond to a malicious attack …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Village of Schoharie - Board Oversight (2018M-184)
… Clerk-Treasurer’s duties. Key Findings The Clerk-Treasurer and Deputy Clerk Treasurer perform all cash receipts and disbursements duties with little oversight from the … controls such as reviewing bank reconciliations and comparing canceled check images to the Board-approved …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Plattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95State Agencies Bulletin No. 1497
… plus Employer Contribution) will be reported in Box 10 Dependent Care Benefits on the employee Form W-2. Amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentMore About This Retirement Plan – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 About This Retirement Plan
https://www.osc.ny.gov/retirement/publications/1522/more-about-retirement-planApplying for Previous or Military Service Credit – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1523/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members under Article 15 Full and PartTime …
https://www.osc.ny.gov/retirement/publications/1523/full-and-part-time-service-creditTier 4 — Article 15 Disability – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier 4 Article 15 Disability …
https://www.osc.ny.gov/retirement/publications/1522/tier-4-article-15-disabilityOverview – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Disability Retirement Benefits Overview
https://www.osc.ny.gov/retirement/publications/1522/overview-0Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1522/cost-living-adjustmentBorrowing Against Your Contributions – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Borrowing Against Your Contributions
https://www.osc.ny.gov/retirement/publications/1522/borrowing-against-your-contributions