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Downsville Central School District – Claims Auditing (2022M-134)
… of Education (Board) and District officials ensured claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims were properly audited before payment. We reviewed 150 claims … totaling $870,798 and found claims totaling $700,507 were not properly audited. This included the following: 69 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Justice Center Audits
… to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo …
https://www.osc.ny.gov/legislation/justice-center-auditsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The … Director prepares the minutes and has custody of the official record of the proceedings, including amendments to …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
Essex County Probation Department Internal Controls Over Financial Operations 2013M38
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsDivorce – Police and Fire Plan
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1512/divorceVested Retirement Benefit – Career Plan
… benefit if you leave public employment before retirement age and you have five years of credited service. When you … to provide for a continuing payment to a designated beneficiary of your choosing after your death. Filing To receive your vested retirement …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitPembroke Central School District - Investment Program (2023M-130)
… at two financial institutions, which had an average of $13.4 million available for investing. Had officials … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to … program procedures. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Lake Pleasant Central School District – Claims Auditing (2021M-202)
… (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved … We found the Board ensured that claims we reviewed were adequately documented and for appropriate purposes. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Local Government Ethics
Relates to conflicts of interest of municipal officers and employers codes of ethics and boards of ethics repealer
https://www.osc.ny.gov/legislation/local-government-ethics-0State Agencies Bulletin No. 274
… your agency or you know he/she is transferring to another state agency. The employee is due any regular and/or lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sPompey Hill Fire District – Financial Management (2021M-136)
… Board resolutions and legal notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of capital reserve funds for operating costs which was not an authorized use of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Contributing Toward Your Retirement – Police and Fire Plan
… the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirementCayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over … software programs that required licensing. Software was found on one computer that was not for a legitimate business purpose and was not in …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Objective Determine whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate … The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Determine whether Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Stay Informed – Police and Fire Plan
… 3 Article 11 5 and 6 members under Sections 375b and 375c How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1512/stay-informedOrdinary Disability (Section 362) – Career Plan
… employers may not file applications for members receiving Section 207-a or 207-c (General Municipal Law) benefits. If you are eligible, …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362North Babylon Union Free School District – Online Banking (2023M-156)
… online banking transactions 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Divorce – Regional State Park Police Plan
… for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain … made by retirees who chose the Single Life Allowance option or certain alternative options may also be revoked. …
https://www.osc.ny.gov/retirement/publications/1867/divorceAlternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… If you die while in service, after becoming eligible to retire, an alternative death benefit may be payable. This …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefits