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Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself … collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for … did not adequately monitor and safeguard fuel and E-Z Pass tags, these assets could have been misused, lost and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Lake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… to fuel usage records. Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate … The storage tanks are inspected monthly. The Supervisor of Transportation and Business Manager should ensure fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02West Buffalo Charter School - Payroll (2018M-72)
… employees. Key Findings We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, … maintenance employees. Key Recommendations Adopt a policy to provide detailed guidance for School officials to ensure any changes in salary or pay rate are properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Accounts Payable Advisory No. 13
… process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsTown of Mooers - Cash Management (2020M-36)
… in a financial institution with higher available interest rates, revenue could have increased by approximately $31,300 …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Contact Update for State Agencies
… The Office of the New York State Comptroller communicates with State …
https://www.osc.ny.gov/contact-updateCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… . Subsequent to completing our audit, we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the audit period ended over four years ago, we decided not to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mTravel Advisory No. 13
… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the U.S. General Services Administration issued new standard mileage rates for 2025. The standard rate for personal vehicle mileage is $0.70 and …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesApplying for Reclassification – World Trade Center Presumption
… as previously stated; and Complete an Application for World Trade Center Accidental Disability Presumption (RS6047-W) and send …
https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassificationAlternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… would have been established had you retired on your date of death. Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, have not retired, and you die more than …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsCortlandville Fire District – Credit Cards (2020M-57)
… payments and $192 for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting … is provided with credit card claim vouchers prior to approving these claims for payment. Reconcile credit card statements to itemized supporting documentation. Ensure payments occur …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Pine Bush Central School District – IT Asset Management (S9-22-21)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 7 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsLansing Central School District – Procurement (2021M-213)
… may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Membership Milestones for Police & Fire Retirement System (PFRS) Members
… Fire Retirement System (PFRS), no matter which retirement tier and plan you’re covered under, there are important … joining the system, you are covered by certain job-related death and disability benefits. After 90 days of service credit, you are covered by a non-job-related death benefit. With 5 years of service credit, you become vested …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersSpecial Disability Benefits – Career Plan
… Firefighters and police officers may be eligible for an accidental …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… Firefighters and police officers may be eligible for an accidental …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the … heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefits