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Main-Transit Fire Department – Credit Cards (2024M-77)
… the Main-Transit Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we examined, … any specific guidelines. Although the Board approved the credit card bills for payment, it did not ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … have not developed written policies or procedures to formalize the separation payments process. District … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andState Agencies Bulletin No. 1974
… Dates Effective for payroll checks dated January 5, 2022 (Administrative) and January 13, 2022 (Institution). OSC Actions At the request of Civil Service Employees Association (CSEA), Local 1000, OSC will … as follows: Annual Salary Deduction Amount Under $5,000 $7.40 $5,000 - $9,999 $10.98 $10,000 - $12,999 $15.13 $13,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2021 will remain at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionVillage of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel … sewer ($400,000) funds. Key Findings Village officials did not seek competition when purchasing vehicle fuel as required … Had the Village used State contract vendors, it could have saved approximately $1,100, or four percent on the fuel …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board … four of the last five years, totaling $1,100,434, leading to unexpended surplus fund balance exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity was properly recorded and … for Board review. Ensure that all bills are approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Elba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have … if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than appropriations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Special Disability Benefits – New Career Plan
… upon entry to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an … upon entry to police service that did not reveal any evidence of disease or other impairment of the heart, may be …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsWithdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… leave public employment with at least five, but less than ten, years of credited service, you may choose to: End your … retirement benefit when you become eligible. Once you have ten or more years of credited service, you cannot withdraw …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV(where … to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact … who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsMultiple Dwelling Property Inspections (2018-MS-1)
… corrected. Key Findings Inspections of multiple dwelling (MD) properties were not always performed, as required. … Schenectady and Lackawanna had limited or nonexistent MD inspection programs and Utica did not have a feasible … resolved. Key Recommendations Develop and institute basic MD inspection program procedures to ensure: All MD properties …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… over service provider agreements for the period of January 1, 2012 through October 7, 2013. Background Orange …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Malone Central School District – Payroll (2017M-278)
… Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Lansingburgh Central School District – Purchasing (2017M-173)
… Purpose of Audit The purpose of our audit was to determine whether purchase orders were independently … Rensselaer County and encompasses portions of the Towns of Brunswick, Pittstown and Schaghticoke, as well as the City of … also serving as the purchasing agent, has the ability to submit requisitions, creating a situation where purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173