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Receiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless … Basic Plan ITHP for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionSewanhaka Central High School District – Student Fees (2016M-296)
… through January 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, … Sewanhaka Central High School District Student Fees 2016M296 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… use policy. The BOCES did not have an adequate number of licenses for certain programs or did not have sufficient … documentation to provide evidence that it had purchased licenses for these installations. Key Recommendations … software and the total number of installations and licenses purchased. Monitor user activity to ensure …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mNiagara Falls City School District – Fuel Accountability (2015M-178)
… $126.4 million. Key Findings The main transportation contractor did not reimburse the District for all fuel used … non-District purposes. District officials permitted the contractor to control the entire fuel accountability process. … for District purposes and seek reimbursement from the contractor for excess fuel use for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Accounts Payable Advisory No. 9
… must select the correct Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to National Grid may delay payment … day, and two-digit year of the invoice ending service date. For information on how to process payments to National …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… $806.6 million. Key Findings District supervisors do not provide adequate oversight of Information Technology … and at another school district. District officials do not adequately monitor or review the number of work …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… has not adopted a formalized process for monitoring user activity. Key Recommendations Develop policies for granting, … and review financial software audit logs to monitor user activity and compliance with computer use policies. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … funds relied on interfund advances from the general fund to help finance operations. The Board did not adopt realistic … financial plan. Key Recommendations Develop a plan to repay outstanding interfund loans or authorize transfers …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Town of Baldwin – Claims Auditing (2023M-113)
… documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved approximately … with our recommendations and indicated they planned to, or have taken, corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… the CPF bank account during the audit period, we reviewed 10 deposits totaling $41.7 million. All 10 deposits we reviewed were properly receipted, deposited …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… The objective of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 … written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing reports, issues billing …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each … be monitored. Officials did not determine the District’s actual workbook need before workbooks were ordered. Key … inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Village of Greene – Investment Program (2023M-112)
… [read complete report – pdf] Audit Objective Determine whether Village of … monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… $215,868 more than the amount the former chief was owed for unused leave accruals upon separating from service absent …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Mentz – Board Oversight (2016M-403)
… of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for the period … 2,300. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $876,000. Key Findings The Board has not adopted a comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13