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… the New York State and Local Employees' Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Police and … New York State and Local Police and Fire Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Retirees … of the New York State and Local Retirement System Fall/Winter 2025 Winter 2024-25 Summer 2024 Winter 2023-24 …
https://www.osc.ny.gov/retirement/publications/newslettersNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… were adequately documented, for appropriate purposes and properly audited and approved before payment. Key Findings The controls over … (6 percent) for purchases totaling $61,109 after the goods and services were ordered. The claims auditor approved the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mSouth Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… If you die while in service after having become eligible to retire, an alternative death benefit may be payable. This …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials ensured that new …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Granville Central School District – Fund Balance (2016M-114)
… The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates three … Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Lake Placid Central School District – Transportation State Aid (2023M-95)
… File the appropriate State aid applications for the buses identified in this report. District officials generally … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Johnson City Central School District – Financial Condition (2015M-204)
… in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and Providence in Saratoga County and the Town of Amsterdam in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… recording and reporting and cash was not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should create a credit card use policy that details acceptable use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Lakeland Central School District - Reserves Management (2019M-113)
… the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… 2014 through February 28, 2015. Background The Watervliet Housing Authority is located in the City of Watervliet in … a seven-member Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State Public Housing Law and regulations prescribed by the Federal …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186DiNapoli Statement on Governor's Veto of Transparency Legislation
… P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have … P DiNapoli released the following statement regarding Gov Kathy Hochuls veto of legislation that would have …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTown of Eden - Real Property Tax Exemptions (2018M-231)
… property tax exemptions are properly supported by adequate documentation. Key Findings We reviewed 58 out of 765 … $1.4 million that were not properly supported by adequate documentation. Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions were in …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Muttontown - Board Oversight (2018M-251)
… procurement policy when selecting professional services, and did not periodically seek competition for those services. … audit of, Village financial records. Conduct a thorough and deliberate audit of claims before authorizing payment. … seek competition for professional service providers, and maintain all relevant documentation when obtaining …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … as required, even though the accounting books were up-to-date and the Board received periodic information detailing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12