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Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… Comptroller’s website, as are several other webinars and a wide variety of user-friendly publications designed to be …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… 1, 2015 through April 30, 2017. Background The Rhinebeck Central School District is located in the Towns of Clinton, … student ledgers were maintained and reconciled with the central treasurer’s records. Key Recommendations Ensure that the central treasurer, faculty advisors and student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Connetquot Public Library – Cash Disbursements (2017M-125)
… check signing authority to seven Library staff members and officials, thereby curtailing the Treasurer’s duties and diminishing an important segregation of functions … establish a petty cash fund at the lowest practical amount and did not audit petty cash disbursements made by multiple …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Moravia Central School District – Cafeteria Operations (2016M-4)
… of Audit The purpose of our audit was to determine if cafeteria operations were properly managed for the period … Moravia Central School District Cafeteria Operations 2016M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which … students, is governed by an elected nine-member Board of Education. The 2015-16 operating budget was approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
East Aurora Union Free School District High School ExtraClassroom Activity Funds 2016M163
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… the Authority’s electronic data and computer resources for the period April 1, 2013 through July 25, 2016. … housing units to qualified applicants. The Authority’s IT system recently experienced at least two malware infections. … housing occupancy operations. Ensure that all Authority computers are frequently scanned for viruses and other …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… of our audit was to review internal controls over the Court's and the Supervisor's financial activities for the … financial activities, including those of the Justice Court. Court records show that nearly $29,000 in fines, fees, … Town of Cameron Justice Court and Town Supervisors Records and Reports 2015M17 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Penn Yan – Water Operations (2013M-104)
… 1, 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of … Village of Penn Yan Water Operations 2013M104 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… recorded certain capital project activity in the sewer fund, together with routine sewer operations, which are budgeted for annually by the … of all of these resources and transactions in the sewer fund does not allow for capital activity to be …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Thurston Fire Company – Board Oversight (2016M-429)
… or bank statements was made by members of the finance committee prior to payment. The finance committee did not … books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring credit card use to promote accountability and responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
Andes Central School District Financial Management 2013M250
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… by an elected five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2012 budget … real property taxes, water and sewer charges, and State aid. Key Findings The Board and Supervisor did not adequately segregate duties related to the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237North Shore Public Library – Financial Condition (2013M-344)
… of July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… encumbrances. The Board also improperly established and funded reserve accounts. On average, the Board annually appropriated $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementVillage of Watkins Glen – Justice Court Operations (2021M-146)
… without supervisory approval or the creation of an audit log. Key Recommendations Ensure that monthly accountabilities …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146