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Pensioner's Designation of Beneficiaries (RS6439)
To designate a beneficiary for when a retiree has selected a pension payment option that allows for beneficiary changes beyond the date of retirement use form RS6439.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6439.pdfVillage of Monticello – Board Oversight (2016M-337)
… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. … of consecutive estimated readings before an actual water meter reading was done or address how water accounts should …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Town of Hampton – Justice Court Operations (2013M-305)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately 940 residents. The Town is governed by a Town Board comprising the elected Town Supervisor and four …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Dayton – Audit Follow-Up (2019M-221-F)
… condition and financial reporting. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five … including the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCUNY Bulletin No. CU-831
… Employees: Employees represented by IBEW, Local 3, in Bargaining Unit T4 are affected. Effective Dates: Changes will be effective in paychecks dated July 10, 2025. OSC Actions: At the request … 9791769 $30.36 $36.36 Electrician 9791717 $30.36 $36.36 Electricians Helper 9791722 $30.36 $36.36 Supervisor of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-831-international-brotherhood-electrical-workers-ibew-local-3Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … debt 17,529,560 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) … of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… to disposing of vehicles and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Smyrna – Claims Audit Process (2022M-161)
To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/smyrna-town-2022-161.pdfTown of Gaines – Town Clerk/Tax Collector (2021M-172)
Determine whether the Town of Gaines (Town) Clerk/ Tax Collector (Clerk) adequately performed her financial duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/gaines-2021-172.pdfAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… $3.5 million speculative project involving the purchase of land and installation of a water line. The Board failed to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted budgets consistently overestimated appropriations due to conservative budget practices. As a result, the District … by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 million). The District allocated most of this fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelHornell City School District - Financial Management (2019M-38)
… complete report - pdf] Audit Objective Determine whether the Board adequately managed the District’s financial condition. Key Findings Conservative … budgeting has produced operating surpluses negating the use of appropriated fund balance. Certain reserve … Determine whether the Board adequately managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… budgeting for the judgments. The Board has not adopted a policy for the use of and access to personal, private and sensitive information. The District’s acceptable use policy regarding internet and email access is not being … private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationAkron Central School District - Financial Management (2018M-195)
… the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24)
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24.pdfBrewster Central School District - Professional Services (2019M-235)
… report - pdf] Audit Objective To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements. Key Finding District … seek competition for professional services from three of the 10 professional service providers reviewed. These …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
Determine whether City officials effectively managed the City’s cash collection function.
https://www.osc.ny.gov/files/local-government/audits/pdf/yonkers-2018-14.pdfTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/parma.pdf