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Life Changes: How Do I Prepare to Retire?
Essential information to help NYSLRS members understand their options as they plan for financial security in retirement.
https://www.osc.ny.gov/files/retirement/publications/pdf/1709-prepare-to-retire.pdfPlattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh-2019-198.pdfSelected M/WBE Purchases by Various Facilities
… also be authorized to do business in New York State and registered under the State's M/WBE program, which is … percent to women-owned businesses, for a combined annual total of 20 percent. Between February and September 2013, … these transactions is not readily apparent; especially in cases where facility staff still did the work of obtaining …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesTown of Delhi - Highway Department Leave Records (2020M-53)
… maintained Highway Department (Department) employee leave records. Key Findings Town officials did not accurately maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Opinion 89-12
… fire district of a professional engineer as an independent contractor to prepare plans and specifications, and to … construction project when the engineer also is a one-half owner of a construction firm which may bid on the building … capacity as an engineer and his firm also submits a bid as contractor. We note initially that Article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-89-12City of Norwich - Emergency Medical Services Billing (2019M-112)
… billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112XII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewOpinion 89-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … Town boards are also authorized to determine, in accordance with applicable civil service and other … (Town Law, §150[2]). There is no similar authority in the Town Law, however, to confer upon the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Cost-Saving Ideas: Managing Workers' Compensation Costs
… sector insurance carrier Purchase a policy from the New York State Insurance Fund Become self-insured as … a top priority for your local government. Resources New York State Workers' Compensation Board New York State Insurance Fund Updated 2016 … CostSaving Ideas …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsTown of Putnam – Accounting Records and Reports (2022M-188)
… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188SUNY Bulletin No. SU-255
… 29, 2017 to affect the check of January 10, 2018. The public query, SUNY_TIER6_2YR_LKBK_SUM_PROMPT will provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-244
… 30, 2016 to affect the check of January 11, 2017. The public query, SUNY_TIER6_TWOYR_LOOKBACK_AGY will provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementOpinion 93-15
… BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither … the board of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to … officers and employees of the sponsoring municipality or school district (see, e.g., General Municipal Law, §800[5], …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Elwood Union Free School District - Claims Auditing (2019M-31)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Noteworthy Achievements Due to the District’s well designed system of internal controls, we … consistently. We reviewed 110 claims totaling $414,749 of the 1,104 claims paid during our audit and found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Opinion 2003-1
… authorize the town board to charge the extension with a "fair share" of the cost of those facilities that are used by …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Town of Seneca Falls – Audit Follow Up (2018M-144-F)
… - pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Falls (Town) progress, as of …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fOpinion 2002-3
… A town board may not expand the activities of a public dock district to include maintenance and operation of … ask whether a town board may expand the activities of a public dock district to include maintenance and operation of … et seq .) or town board motion (Town Law §209 et seq .), a public dock district. Town Law §198 sets forth a town board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether … reports to allow the Board to effectively monitor the Town’s financial operations and its overall financial condition; … 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… [read complete report – pdf] Objective Determine whether Morley Volunteer … to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154