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More About This Retirement Plan – State Police Plan
… This retirement plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planMontauk Union Free School District – Financial Condition (2016M-168)
… approximately $1 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … officials appropriated nearly $2.8 million of fund balance in the annual budgets but did not use approximately … property taxes. Ensure that the District’s unassigned fund balance complies with statutory limits. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Marion Central School District – Tuition Reimbursements (2016M-11)
… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $17.9 million. … meet the credit hour or grade level requirements necessary for reimbursement. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Schroon Lake Central School District – Financial Condition (2014M-145)
… over into the next school year. As a result, real property taxes have been significantly higher than necessary. General … current economic conditions, recent reductions in State aid and the impact of the tax cap legislation. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… count,” said DiNapoli. “I commend district officials for their proactive approach and implementing cost-saving … have paid a total of $321,000 in health insurance premiums for these individuals. The district’s health insurance … averaged $705,000 per year over the last three years. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsCopenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Department employees. As a result, employees may have worked unnecessary overtime. Officials paid 10 … cost benefit analysis or determine other options that may have reduced overtime. Not requiring employees to adhere to … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeWestmoreland Central School District – Financial Condition (2014M-283)
… reasonable, making it appear that the District needed to raise real property taxes and use unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online … and other security measures available from the banks are enabled. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick Central School District – Financial Condition (2014M-002)
… period July 1, 2010 through June 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill … Brunswick Central School District Financial Condition 2014M002 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… – pdf] Audit Objective Determine whether Dutchess Board of Cooperative Educational Services (BOCES) officials … accurate, officials may have reduced BOCES electricity supply expenses by almost 50 percent, or approximately … possible cost. Conduct a deliberate and thorough audit of electricity supply and delivery invoices prior to payment. …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Salina – Information Technology (2013M-256)
… and sensitive information (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not … computer inventory and have not developed an IT disaster recovery plan. Key Recommendations Adopt formal written … of electronic equipment. Establish a formal disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Cohoes Public Library – Governance and Operations (2015M-259)
… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259State Comptroller DiNapoli Releases School District Audits
… appropriately sought competition through requests for proposals or quotes for professional services totaling approximately $4.3 million … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Village of Middleburgh – Fiscal Operations (2013M-10)
… selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of … year was $1 million. Key Findings The Board and the Mayor did not meet their fiscal oversight responsibilities. They … cash receipts, and printing and signing checks, without anyone verifying the accuracy and completeness of the work …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… to ensure that Village officials verify that the price charged by a vendor awarded a State contract is correct …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeVillage of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State … were not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses and the inventory of devices required for …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Rhinecliff Fire District – Board Oversight (2024M-154)
… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154