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Social Security Adjustment – Article 14 Benefits
… in New York State. It is determined using your wages for service with a public employer for which you received retirement credit. The primary Social Security benefit may …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentBrooktondale Fire District – Purchases and Disbursements (2021M-18)
… prior to payment. There were no recommendations as a result of this audit. … Determine whether the Brooktondale …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Town of Smithville - Annual and Claims Auditing (2020M-41)
… the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the … the records of Town officers and audited claims before payment …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… Ensure all ECA clubs maintain adequate accounting records. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Village of North Syracuse – Claims Audit (2014M-131)
… through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is governed by an elected five-member … of claims before authorizing payments. … Village of North Syracuse Claims Audit 2014M131 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… required annual financial reports with the Office of the State Comptroller (OSC). Key Finding The Treasurer did not … required annual financial reports with the Office of the State Comptroller OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Gananda Central School District – Financial Condition (2014M-62)
… Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… audit was to examine the District’s financial condition for the period July 1, 2014 through November 6, 2015. … The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … There are no recommendations as a result of this audit. … Lawrence Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Beekmantown Central School District – Payroll (2017M-26)
… paid employees' salaries and wages for the period July 1, 2015 through November 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Village of Bainbridge - Conflict of Interest (2019M-72)
… Key Finding Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Tax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within Westchester County) to report real property tax information for towns and cities within the county. The process for collecting this …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formIndigent Legal Services Fund
… The Office of the State Comptroller no longer has a role in the administration of the Indigent Legal Services (ILSF) distributions. …
https://www.osc.ny.gov/local-government/required-reporting/indigent-legal-services-fundUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… [read complete report - pdf] Audit Objective Determine whether fixed assets were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Putnam County – Probation Department Collection of Revenue (2014M-5)
… 1, 2012 through October 16, 2013. Background Putnam County consists of six towns and three incorporated villages … The Legislature comprises nine elected legislators. The County’s Probation Department is under the supervision of the …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… if restitution payments were adequately safeguarded and whether probation supervision fees were being collected … Background Madison County is located in central New York and has a population of approximately 73,000. It is governed … agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Forks Fire District #3 - Financial Planning (2018M-20)
… Objective Determine if the Board properly manages fund balance. Key Findings The Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of … and a multiyear financial plan. Consult with the District's attorney and ensure the capital reserve funds are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Islip Union Free School District – Payroll (2017M-291)
… of Islip in Suffolk County. The District is governed by a seven-member Board of Education. Budgeted appropriations … Except for minor discrepancies that we discussed with officials, District officials accurately calculated and … Recommendations There were no written recommendations as a result of this audit. … Islip Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291