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Ending Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you die. “Public employment” means paid service as an officer or employee with an employer that participates in the …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipEnding Your Membership – En-Con Police Officers Plan
… membership can end: If you do not have at least five years of credited service and seven years have elapsed since you …
https://www.osc.ny.gov/retirement/publications/1822/ending-your-membershipFull- and Part-Time Service Credit – State University Police Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/full-and-part-time-service-creditWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… the Board properly managed District finances by adopting realistic budgets. Key Findings The Board overestimated … Key Recommendations Adopt budgets that include realistic estimates for expenditures. Develop a plan for the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… Objective Determine whether the Board ensured that goods and services were procured in accordance with the District’s … established adequate procedures to ensure that goods and services were procured in accordance with the District’s … purchases totaling $334,676 made during our audit period and found that they were properly procured. We commend …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Webster Public Library - Board Oversight (2018M-125)
… Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: Audit private fund claims and did not approve other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of Union and the … George F Johnson Memorial Library Library Expenditures 2016M214 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Gananda Central School District – Financial Condition (2014M-62)
… Gananda Central School District is located in Wayne County and is governed by the Board of Education, which comprises … District officials have struggled with fiscal challenges and deteriorating financial condition. Key Recommendation Establish and maintain the District’s financial stability by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Lawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The … Long Beach City School District Controls Over Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Maine Endwell Central School District – Budget Review (B4-13-14)
… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Beekmantown Central School District – Payroll (2017M-26)
… determine whether the District accurately paid employees' salaries and wages for the period July 1, 2015 through … Key Findings District officials accurately paid employees’ salaries and wages. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Village of North Syracuse – Claims Audit (2014M-131)
… 1, 2012 through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a … 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-131Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… and disbursements were proper and supported. Audit Results District officials ensured the purchases and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General … Treasurer files the required annual financial report in a timely manner. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… - pdf] Audit Objective Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements. Key Findings Student treasurers did not … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
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)
… and received. Key Recommendations Ensure every enrolled student has current proof of residence on file. Provide the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Town of Smithville - Annual and Claims Auditing (2020M-41)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Village of Bainbridge - Conflict of Interest (2019M-72)
… Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, … of interest in Village contracts with the hardware store. He received a direct or indirect monetary benefit as a …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72