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West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Mexico Academy Central School District – Procurement (2023M-75)
… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Schenectady City School District – Math Workbook Inventory (2023M-65)
Determine whether Schenectady City School District District officials maintained adequate math workbook workbook inventories and ordered workbooks as needed
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not limited to, accounts for former employees and substitute teachers that were never …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… who were enrolled at other school districts during the 2018-19 through 2021-22 school years. The District overpaid tuition by $58,277 for 11 foster care … calculated before issuing payments. Consult with the District’s legal counsel concerning options available for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Hempstead – Compensatory Time (2021M-64)
… Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Sayville Union Free School District - Purchasing (2019M-69)
… [read complete report - pdf] Audit Objective Determine whether District officials used a … District officials did not use a request for proposals (RFPs) process or seek competition for three professional … professional service providers have been selected using RFPs and purchases over $5,000 are competitively bid. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69McConnellsville Fire District – Financial Operations (2014M-19)
… The purpose of our audit was to review the oversight of financial operations of the District for the period of … records were not maintained and monthly and annual financial reports were not prepared. The Board did not follow … has not adopted a code of ethics, procurement policy or an investment policy. The Board did not conduct a thorough audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Purpose of Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review … 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Owego - Board Oversight and Financial Operations (2018M-101)
… and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the … accounting firm (firm) was unable to complete its audits for the last two years. The Board hired another certified …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… in which it is located. The District, which is governed by an elected five-member Board of Commissioners, serves … Key Recommendations Ensure that all claims are audited by the entire Board before payment. Ensure that all employee pay rates and increases are approved by the Board. Require each employee to complete a time …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of Islip, Suffolk … to the Board on a regular basis. … Bay Shore Union Free School District Financial Condition and Audit of Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsNewcomb Central School District - Claims Audit (2023M-159)
… Key Recommendation Comply with Education Law, ensuring all claims are audited and approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Seneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and encompasses 10 towns … with clearly defined terms and expectations. Prepare a cost analysis to calculate the necessary sewer rates to be …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a smaller monthly benefit … payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… your retirement benefit paid. You can choose from several options, all of which will provide you with a monthly benefit … a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your death. Filing …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to … day of the month following your retirement date. You have up to 30 days after your pension benefit becomes payable to …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-election