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SUNY Bulletin No. SU-274
… regarding the two-year look back should be directed to Dave Morrell at SUNY: (518) 320-1430 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTown of Stephentown – Records and Reports (2012M-209)
… and ensure that any differences disclosed by the reconciliation process are promptly identified and resolved. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Maximus, Inc.
… Purpose PMA claimed it saved Downstate $138 million during the period December 1, … PMA claimed it saved Downstate $138 million during the period December 1 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incTown of Lake Pleasant – Credit Cards (2016M-432)
… Purpose of Audit The purpose of our audit was to examine the Town's credit card purchases … January 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a … Town of Lake Pleasant Credit Cards 2016M432 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Seneca Falls – Cash Collections (2023M-57)
… $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory … office did not maintain adequate receipt documentation for cash collections totaling $186,873 and reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … and auditing claims – was weak and highly susceptible to errors and irregularities occurring without detection. Key … collection are enforced. Establish policies and procedures to ensure that all moneys paid to the Town are recorded and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Village of Tannersville – Water Department Operations (2016M-417)
… The purpose of our audit was to review the Village’s water department operations for the period June 1, 2015 through … Village of Tannersville Water Department Operations 2016M417 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Town of Cambria – Capital Projects Financing (2017M-161)
… issuance costs of $8,150 and interest costs of $15,077 on this unneeded debt. The Town did not need to issue a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… – pdf] Audit Objective Determine whether highway service labor costs associated with the Town of Chemung (Chemung) and … did not adequately monitor the Agreement’s highway service labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for … DiNapoli urged the OTB to seek reimbursement for tickets and other expenses that were inappropriately handed … New York State Gaming Commission permits giving out free tickets but requires the OTB to submit an annual marketing …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksCity of Syracuse – Water System Cybersecurity (2019M-173)
… cybersecurity threats. The City did not have service level agreements (SLAs) with its IT vendors. In addition, … all IT services are provided based on a formal service level agreement. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Access Controls Over Selected Critical Systems
… over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent unauthorized or … 1, 2016 through December 10, 2018. About the Program OCFS is charged with promoting the safety, permanency, and … adult protective services; and juvenile justice. OCFS owns approximately 60 computer systems, which are used …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsHannibal Fire Company – Misappropriation of Funds (2023M-59)
… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… provides adequate oversight of the District’s process for cash disbursements for the period January 1, 2012, to January 31, 2013. … direct access to District bank accounts to withdraw funds for claims that have not been reviewed by the Board members … Board provides adequate oversight of the Districts process for cash disbursements for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Employee Qualifications, Hiring, and Promotions
… Metropolitan Transportation Authority (MTA) uses similar hiring and promotion policies, procedures, and directives for New York City Transit (Transit), Manhattan and Bronx … and if there are opportunities for improprieties in the hiring, promotion, or supervision of employees. The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsOpinion 89-35
… in this article, all statutes, local laws, ordinances, rules and regulations, insofar as they relate to the matters …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Retiring Before Age 62 – New Career Plan
New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Retiring Before Age 62
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Examples from GASB Statement 34 - Statement of Activities
… by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants and Contributions Primary Government Component Units …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesBorrowing Against Your Contributions – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by …
https://www.osc.ny.gov/retirement/publications/1504/borrowing-against-your-contributionsLimitations – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by …
https://www.osc.ny.gov/retirement/publications/1504/limitations