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Waverly Central School District – Financial Condition (2013M-148)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148

Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)

… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards

Franklin Square Water District – Life Insurance Policies (2013M-127)

… policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … three-member Board of Commissioners (Board), comprising a Chairman, a Secretary, and a Treasurer. The District’s … pay the premiums for whole life insurance policies with a face value of $50,000 for each Commissioner and full-time …

https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127

Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)

… not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized … by the Board if it intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316

DiNapoli: Former School District Treasurer Sentenced for Stealing Funds

… announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District … to two counts of federal program theft, for stealing from a school district that received federal funds. She was … shopping,” DiNapoli said. “She was wrong and now she must face the consequences of her actions. My thanks to Acting …

https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-funds

Credit for Previous or Military Service – Career Plan

… You may be able to obtain credit for your previous public employment or military service. It … all the service credit you are entitled to receive as early as possible, because records documenting your previous … Before Your Date of Membership You may receive credit for working for a participating employer before you joined …

https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-service

Credit for Previous or Military Service – Police and Fire Plan

https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-service

Credit for Previous or Military Service – New Career Plan

… membership was with another retirement system, please write to our Member & Employer Services Bureau. … New Career …

https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-service

Credit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits

… because records documenting your previous service may be lost or destroyed with the passage of time. Prior Service … of your military service. To determine your eligibility and the cost, if any, please send us a copy of your … your options carefully before making your decision, and contact us with any questions you may have. For reinstatement …

https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-service

Credit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)

… tier of membership does not always result in a better benefit. Please review your options carefully before making … Services Bureau. … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 Sections 370a 371a …

https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-service

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through December 31, … The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)

… Audit The purpose of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 … October 23, 2015. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon … District officials could not provide documentation for the establishment of its unemployment reserve fund. The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015m

Trumansburg Central School District – School Lunch Operations (2015M-171)

… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… The claims auditing process is known as a "super control" because, when conducted effectively, it can …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank … with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer files the annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to … provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January … Board of Directors, provides fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… budget totaled $132,602, funded through real property tax revenue. Key Findings Although the Board has adopted a code … Key Recommendations Adopt an adequate system of internal controls, including policies and procedures for … written bank reconciliations. … Conesus No 1 Fire District Internal Controls 2014M46 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46