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Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… School District (District) officials limited online banking access and permissions to Board-authorized users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Savings Programs: NY 529 and NY ABLE
… Residents can take advantage of two savings programs with tax benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life … Comptroller DiNapoli administers the Direct Plan component of the college savings program with the New York State Higher …
https://www.osc.ny.gov/savingsHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… report - pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School did not: Correctly calculate State aid attributable to … Determine whether student enrollment and billings to school districts of residence are …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Ensure that tuition reimbursements are authorized by CBAs or Board policy. Ensure that all claims contain …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… or their leave accrual balances. Also, the Supervisor’s secretary (secretary) and Highway Superintendent were unaware of all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Audit Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured … supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and officials … audit charter school brighter choice …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through … FranklinEssexHamilton Board of Cooperative Educational Services Payroll 2016M27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Online and Computer-Aided Training – Travel and Conference Expense Management
… library of webinars available for local officials. The Academy for New York State’s Local Officials …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingSt. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Eldred Central School District - Financial Condition (2018M-138)
… Determine whether District officials properly managed the District’s financial condition. Key Findings The Board relied on unrestricted fund balance to fund … financial plan that seeks to fund recurring expenditures with recurring revenues. Implement cost savings and revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Carthage Central School District - Financial Condition (2018M-93)
… by an average of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included … planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… complete report – pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees … to the lack of oversight and compensating controls, there is an increased risk that errors and/or irregularities could … reconciliations and bank transfers, or compare receipts with deposits to help ensure cash was accounted for and …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… renovation or improvement are subject to an enforcement mortgage that secures a lien against a property. Budgeted … redevelopment plans was not always timely. Enforcement mortgage property records did not always contain … retained for each. Key Recommendations Monitor enforcement mortgage properties and communicate with buyers before the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… complete report – pdf] Audit Objective Determine whether the Gouverneur Central School District (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District officials … or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Sullivan County Community College – Information Technology (2017M-123)
… breach notifications and disaster recovery plans. Server room equipment is not adequately protected. Key … to servers, or consider other options for the server room’s location that would provide a more appropriate …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Franklin Square Public Library - Claims Audit (2018M-48)
… Franklin Square Public Library Claims Audit 2018M48 …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48Challenging a Determination – Special 20- and 25-Year Plans
… had a retirement benefit denied can request a hearing: By email: Email the Hearing Administration Bureau at … hearing, include your name, NYSLRS ID number, your return email and mailing addresses, and a phone number where you can …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationRefunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer …
https://www.osc.ny.gov/retirement/members/divorce/refundsRetiring with an Outstanding Loan – State Police Plan
… Tier 2 Members If you retire with an outstanding loan, the annuity portion of your retirement benefit will be … would be. Tier 5 and 6 Members If you retire with an outstanding loan, your retirement benefit will be …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Key Findings The bylaws provide limited guidance to enable Department officials to adequately oversee financial operations. The Department … adopt and implement written policies and procedures to control and monitor the Department’s financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018m