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Brewster Central School District – Financial Condition (2014M-224)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 4, 2013. … June 30, 2014. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $86 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through December 17, 2014. … Board of Education. General fund appropriations for the 2014-15 fiscal year total approximately $38 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mOverview – Special 20- and 25-Year Plans
… Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional … provides a new 25-year plan, which is optional for Tier 2 and 3 members. IMPORTANT: Electing coverage under Section …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewMore About This Retirement Plan – Police and Fire Plan
… 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) … State of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planPhoenix Central School District – IT Asset Management (S9-22-20)
… properly accounted for. Specifically: Three IT assets, a printer costing $1,155, a smart television and an interactive …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… complete report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials … brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Village of Margaretville - Fiscal Management (2018M-78)
… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Southampton Union Free School District – Financial Management (2024M-43)
… report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of … Determine whether the Southampton Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period … enterprise funds users’ charges have not been sufficient to cover their respective expenses. The County’s general fund has had to subsidize a significant portion of both enterprise funds’ …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Erie County Water Authority – Information Technology (2018M-9)
… January 1, 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation … is governed by three Board members, appointed by the Erie County Legislature. Key Findings The Authority has 696 … Erie County Water Authority Information Technology 2018M9 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Greece Public Library – Information Technology (2017M-130)
… June 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The … charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of Trustees appointed by … disaster recovery plan and ensure that the plan is distributed to all essential personnel. Maintain complete, …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… buildings acquired during our audit period rather than leasing them. Key Recommendations Perform and document a thorough cost-benefit analysis of leasing versus purchasing buildings to ensure the best …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsCamden Central School District – Financial Condition (2016M-51)
… within the statutory limit. District officials maintained excessive balances in three reserve funds. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Alexander Central School District – Financial Condition (2015M-227)
… in Wyoming County. The District operates two schools with 858 students and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. Background … Board. Water and sewer revenue recorded during our audit period totaled $419,139. Key Findings The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Ithaca – Information Technology (2017M-52)
… password security, wireless security, mobile computing and storage devices or online banking. Town employees did not … password security, wireless security, mobile computing and storage devices and online banking. Require that all staff …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Village of Cohocton – Cash Receipts (2015M-63)
… annual audit of the Treasurer’s financial records, or engage the services of a certified public accountant or …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Child Support and Spousal Maintenance – Divorce and Your Benefits
… An Income Withholding Order for child support or spousal maintenance that was served on a member’s employer before … after the member retires for child support or spousal maintenance to be deducted. NYSLRS can also deduct spousal maintenance if required by a DRO, but not child support. …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… an egregious act. Ms. Robertson kept her mother's death a secret to steal her pension. She was caught and now she must …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-system