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Sullivan County Community College – Information Technology (2017M-123)
… Sullivan County Community College is part of the State University of New York system. The College is governed … breach notifications and disaster recovery plans. Server room equipment is not adequately protected. Key … of damage 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)
… [read complete report - pdf] Audit Objective Determine if the Board of Trustees (Board) conducted a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board members audit the claims prior to the monthly Board …
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
… Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Challenging a Determination …
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 … reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, your loan balance at retirement and the type of retirement (service or disability). The loan …
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-2018mOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service provider agreements for the period of January 1, 2012 through October 7, 2013. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Town of Kirkwood - Board Oversight (2018M-71)
… complete report - pdf] Audit Objective Determine whether the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your … reduction 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/1517/retiring-outstanding-loanCost-Saving Ideas: Establishing an Effective Fleet Management System
… CostSaving Ideas Establishing an Effective Fleet Management System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemNormal Retirement – Article 14 Benefits
… or early retirement, but must be separated from service on the first of the month following the month you reach 62. With at least 22 years of service …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… The Broome-Delaware-Tioga Board of Cooperative Educational Services is a public organization created to provide shared educational programs and services to 15 components school districts. BOCES is governed … BroomeDelawareTioga Board of Cooperative Educational Services BOCES Real Property Leasing 2015M312 …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash … properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a district corporation …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Accounts Payable Advisory No. 41
… from centralized contracts. This includes POs where the agency plans to use the procurement card as a payment method. The use of POs allows the State to collect, track and report …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesChappaqua Central School District - Fixed Assets (2022M-186)
… [read complete report - pdf] Audit Objective Determine whether Chappaqua Central School … audit school Chappaqua fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria … hours worked at other municipalities. Determine if Justice Court (Court) money is properly recorded, deposited and reported. … Town of Alexandria Justice Court Time and Attendance and Court Operations 2017M284 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsHerkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditFabius-Pompey Central School District – Claims Auditing (2022M-83)
… documented and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject … Twelve claims totaling approximately $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83