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Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… that the Board conducted an audit of claims. Although fuel consumption records were kept for specific vehicles, … financial software functions enabling them to record and change information, and prepare and print checks. The Board … identify the beginning inventory, and the quantities of fuel purchased and dispensed. Maintain fuel consumption …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background … The purpose of our audit was to evaluate the Companys …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Lapsing Information for State Agencies
… Strings for June Lapsing Events Lapsing Activities Calendar Will My Expense Report Pay Before Lapsing? Will My Voucher Pay Before Lapsing? SFS Lapsing Page on SFS Secure (SFS …
https://www.osc.ny.gov/state-agencies/guidance/lapsing-information-state-agenciesPavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Village of East Hampton – Information Technology (2015M-187)
… Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently … of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS option. If the DRO addresses the PLS, NYSLRS will review …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementWest Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23City of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… of operations and, as a result, the City lost its credit rating. The City Comptroller failed to file the … critical financial information, such as budget-to-actual reports or cash flow reports, is received. Key Recommendations Update and develop …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… machine and noise canceling headphones, were not included on the inventory records, making them more susceptible to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryServen Volunteer Fire Company – Board Oversight (2024M-97)
… the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing from the … Company officers agreed with our recommendations and have begun implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Tier 3 — Accidental Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 Accidental Disability Article 14
https://www.osc.ny.gov/retirement/publications/1841/tier-3-accidental-disabilityTier 3 — Ordinary Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 Ordinary Disability Article 14
https://www.osc.ny.gov/retirement/publications/1841/tier-3-ordinary-disabilityLeaves of Absence – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Undersheriffs Deputy Sheriffs Special Plan information for ERS Tier 36 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1841/leaves-absenceReceiving Your Benefit and Filing Your Option Election – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Sheriffs Undersheriffs Deputy Sheriffs Spec Plan ERS Tier 1 2 Article 14B Sections 551 552 553 …
https://www.osc.ny.gov/retirement/publications/1840/receiving-your-benefit-and-filing-your-option-electionApplying for Previous or Military Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 1 2 Article 14B Sections 551 552 553 Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1840/applying-previous-or-military-service-creditCredit for Previous Public Employment or Military Service – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriff Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Credit for Previous Public Employment and Military
https://www.osc.ny.gov/retirement/publications/1840/credit-previous-public-employment-or-military-serviceFull- and Part-Time Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sections 551 552 553 Full PartTime Service Credit
https://www.osc.ny.gov/retirement/publications/1840/full-and-part-time-service-creditA Message From Comptroller Thomas P. DiNapoli – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sec 551 552 553 A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1841/message-comptroller-thomas-p-dinapoli