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Additional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is available to …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jApplying for Previous or Military Service Credit – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… complete report - pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card … plan to implement corrective action. … Determine whether Buffalo Collegiate Charter School School credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Town of Frankfort – Justice Court Operations (2022M-16)
… Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections … of Frankfort Town Justices provided adequate oversight of Justice Court Court financial activities and ensured …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Town of Pulteney – Financial Condition (2021M-24)
… Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to appropriate fund balance only in amounts that are actually … amount for the next year. Appropriated more fund balance to finance operations than was available, resulting in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… internal controls over the Board’s claims auditing process for the period January 1, 2011, through October 31, 2012. … governs the Town. The Town’s budgeted expenditures for the 2013 fiscal year totaled approximately $1.1 million. … payments are made in a timely manner. Seek to recoup funds paid to the vendor for the services that were not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Keene Central School District – Transportation State Aid (2021M-63)
… Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District officials did not apply for all applicable transportation aid in a timely manner and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Village of Brushton – Fiscal Oversight (2014M-235)
… is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is … bank reconciliations or provide the Board with complete and accurate monthly financial reports. The Clerk-Treasurer … claims during the audit period without prior Board audit and approval. The Board did not annually audit or cause an …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Health and Safety of Children in Foster Care (Follow-Up)
… included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). … 9, 2018, concluded that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure … to protect the health and safety of foster children. For example, we found that ACS did not have controls to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followEquine Health and Safety (Follow-Up)
… Commission (Commission) was monitoring and enforcing New York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We found that the Commission had …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followTown of Carmel – Selected Financial Activities (2015M-201)
… June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately … were properly maintained and did not deposit receipts in a timely manner. Key Recommendations Ensure that employees …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… complete report – pdf] Audit Objective Determine whether the Erie 1 Board of Cooperative Educational Services (BOCES) … Properly monitor hours worked by PTEs . Two PTEs worked in excess of the total Board-authorized time and were therefore paid in excess of their Board-authorized salaries. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollVillage of St. Johnsville – Records and Reports (2015M-1)
… complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the accounting records. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… tax penalties collected ($1,601), a taxpayer’s double payment received ($1,465), and a portion of Clerk fees …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180V.3.I Class – V. Chart of Accounts (COA) Governance
… Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and tax-exempt GO bond …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classPompey Hill Fire District – Financial Management (2021M-136)
… fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Village of Poquott – Justice Court Operations (2019M-214)
… Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in August … if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… (composed of cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … Board audit and approval. Document all gifts and donations in the Board minutes. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Oversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … Services: Oversight of Child Protective Services Outside New York City (2007-S-129) … Determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-follow