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25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Park Police; Service in the U.S. military, as specified by law; or Other prior police service, as specified by the RSSL. Note: This benefit is not available to Tier 3 … to PFRS, your benefit may include an annuity purchased by your contributions (plus interest earned). If you are age …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Chateaugay Central School District – Leave Accruals (2016M-149)
… School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Campbell-Savona Central School District – Financial Condition (2015M-42)
… fiscal years, even though this poor budgeting practice was brought to the District’s attention during OSC’s last two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… $86,937, were not deposited within 10 days as required by Village Law section 408. The Treasurer did not sign 69 of … reviewed, totaling $101,937; instead, checks were signed by the Mayor, Clerk and Board members, despite there being no … significant internal control deficiencies identified by the certified public accountant (CPA) firm retained for …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Rockville Centre Union Free School District – Information Technology (2023M-140)
… did not monitor users’ compliance with the District’s AUP. Of the 37 network users we reviewed: Fifteen network users … information (PPSI) on District computers at greater risk of misuse or loss is increased. Key Recommendations Monitor … resources and data management regulations. Limit the use of IT resources to only include District activities. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway … 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately … fuel or 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck stops here;" … documented claim is rejected, or even held temporarily, until it meets requirements. A thorough and deliberate claims … of your organization. OSC will be pleased to assist you with any questions you have regarding the information …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due … by the local government or school district, so long as it is properly itemized and provides all the information, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimBolton Central School District – Financial Condition (2013M-58)
… only $266,732 of the fund balance during this period. As a result, the District has accumulated considerable unexpended … data. Discontinue the practice of adopting budgets that result in the appropriation of unexpended surplus funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Albion – Water and Sewer Rents (2013M-108)
… has approximately 6,000 residents. The Village is governed by an elected Board of Trustees which comprises four Trustees … receipts to provide accountability for set-up fees paid by new customers. Key Recommendations Segregate the water and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Cortlandville – Fuel Purchases (2012M-171)
… This is done with the use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Berne – Board Oversight (2021M-77)
… B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and capital needs
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Copiague Fire District– Mechanic Shop Operations (2021M-93)
… funds to purchase auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not … of insurance on file. We also found buyout payments made to 10 employees (33 percent) had calculation errors totaling …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolMiller Place Fire District – Credit Cards (2024M-58)
… report – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire … to initiate corrective action. … Determine whether the Miller Place Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58