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Minerva Central School District – Payroll (2016M-18)

… Background The Minerva Central School District is located in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18

Piseco Common School District – Claims Auditing (2015M-230)

… Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is governed by an … not operate a school, and its 30 students attend schools in other districts on a tuition basis. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230

Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)

… Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates six schools … for the 2014-15 fiscal year totaled approximately $79.9 million. Key Finding District officials have established a …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-services

Avoca Central School District – Separation Payments (2015M-273)

… Background The Avoca Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273

Vacating Orders – Divorce and Your Benefits

… If the ex-spouse waives their interest in a member’s pension benefit after a DRO has been filed with … was signed and language specifically vacating that DRO. In addition, a Vacating Order served after retirement cannot … DRO, the Vacating Order must acknowledge that it remains in effect. Please note that the court may have additional …

https://www.osc.ny.gov/retirement/members/divorce/vacating-orders

Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)

… The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board … claims processing function that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19

Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)

… Union Free School District (District) is located in the Town of Southampton, Suffolk County. The District is … claims processing function that allow claims to be audited in a timely manner and ensure the claims are properly …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128

Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)

… Purpose of Audit The purpose of our audit was to review the claims auditing process for the period July 1, 2014 through January 31, 2016. …

https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164

Morristown Central School District – Claims Audit Process (2016M-257)

… The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257

City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)

… report – pdf] Audit Objective Determine whether City of Glens Falls (City) employees and elected officials … not provided to all employees and any elected officials. Of the 30 total individuals we tested (23 selected employees … all seven elected officials), two employees or 9 percent of employees tested and all seven elected officials did not …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04

Village of Speculator – Claims Auditing (2017M-25)

… 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25

Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)

… report – pdf] Audit Objective Determine whether Town of New Hartford (Town) employees and elected officials … was provided to most employees and elected officials. Of the 20 total individuals we tested (11 selected employees … all nine elected officials), three employees or 27 percent of employees tested and six elected officials did not …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11

State Agencies Bulletin No. 1973

… 5 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 504 of the Laws of 2009, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employees

Village of Mayville – Online Banking (2020M-150)

… properly supported and authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a … online banking policy or implement adequate procedures to monitor and control online banking transactions. A … agreed with our recommendations and indicated they planned to initiate correction action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150

Cortland County Industrial Development Agency – Project Management (2015M-303)

… is an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County … and incentives provided to the firms or businesses in the tax exemption program. Key Recommendations There were …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-project

Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)

… incentives and providing select special education services in-house. Key Findings District officials could achieve cost … Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range … and $251,000. Providing select special education programs in-house. Savings could be approximately $39,700. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-cost

Town of Westfield - Real Property Acquisition (2019M-119)

… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119

Village of Menands - Justice Court Operations (2019M-185)

… and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185