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Schoharie County – Stream Restoration Project and Contract Process (2015M-87)

… 2014. Background Schoharie County is located in central New York and has approximately 32,750 residents. The County is … governed by a 16-member Board of Supervisors. The County’s 2015 budgeted general fund appropriations were $71.2 …

https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87

Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)

… to students from 19 component districts, is governed by a nine-member Board of Education elected by the boards of the component districts. Extra-classroom …

https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extra

Rapids Fire Company – Credit Cards (2023M-86)

… charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were … Officials allowed an individual that was not authorized to use a Company credit card to make 19 purchases totaling $3,000 for the Company. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86

North Babylon Union Free School District – Online Banking (2023M-156)

… ensured online banking transactions were appropriate and secure. Key Findings While we determined that online … were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and must improve controls over online banking to ensure these …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)

… Central School District (District) employees and Board of Education (Board) members completed annual sexual …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9

Cayuga County Community College – Information Technology (2013M-291)

… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over Information … The College does not have a complete, centralized and up-to-date inventory record of software that the College currently owns. There is no formalized plan to review machines for installed software. The College could …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291

Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)

Determine whether Chateaugay Central School District District officials claimed State aid for nonresident homeless students

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aid

Stay Informed – Special 20- and 25-Year Plans

… your benefits and stay informed. Register for Retirement Online , a convenient and secure way to review your benefits … NYSLRS. In many cases, you’ll be able to use Retirement Online instead of mailing forms or calling NYSLRS. Members can view benefit …

https://www.osc.ny.gov/retirement/publications/1517/stay-informed

Opinion 97-4

… of the death of his or her spouse. February 14, 1997 Thomas Trousdell, President Volunteer & Exempt Firemen's …

https://www.osc.ny.gov/legal-opinions/opinion-97-4

Unified Court System Bulletin No. UCS-144

… represented by the Citywide Association of Law Assistants in Bargaining Unit SA Effective Date(s) Paychecks dated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-144-citywide-association-law-assistants-dues-and-agency-shop-fee

True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)

… Purpose of Audit The purpose of our audit was to examine the School’s fingerprinting … Charter School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employee

Divorce – Regional State Park Police Plan

… are divorced, it is especially important to review your beneficiary designations to ensure your benefits will be … according to your wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked … exception applies if the terms of a DRO specify otherwise. Beneficiary designations may be revoked for the Ordinary …

https://www.osc.ny.gov/retirement/publications/1867/divorce

Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)

… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … to seek repayment. Require that all employees complete and sign time records and complete leave requests, documenting …

https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256

Peconic Bay Community Preservation Fund (2023-MR-1)

Determine whether officials from the Towns of East Hampton, Riverhead, Shelter Island, Southampton, and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded, and deposited and that disbursements were

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/peconic-bay-community-preservation-fund-2023-mr-1.pdf

Local Government Data

… local government. File local government data with the Office of the State Comptroller. Access Local Government Data Sets …

https://www.osc.ny.gov/local-government/data

Divorce – En-Con Police Officers Plan

… has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion … your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you … beneficiary designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes …

https://www.osc.ny.gov/retirement/publications/1822/divorce

Divorce – Non-Contributory Plan with Guaranteed Benefits

… are divorced, it is especially important to review your beneficiary designations to ensure your benefits will be … according to your wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked … applies if the terms of a 55th specify otherwise. Beneficiary designations may be revoked for the Ordinary …

https://www.osc.ny.gov/retirement/publications/1513/divorce

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… IT control weaknesses were communicated confidentially to officials. Officials did not: Periodically review and … historical data from IT security awareness training to assess and provide adequate training to users. Periodically update the IT asset inventory. BOCES …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and