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Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)

… periodically an inventory of parking tickets issued and on hand is conducted. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused.  We … 23 percent of the equipment was not properly accounted for. Specifically:  Three IT devices, including MacBooks and other laptops, totaling $3,012 could not be located.  20 IT devices …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Morristown Central School District – Information Technology (2021M-137)

… for granting, changing and revoking user access to the overall network. Perform periodic reviews of network user … to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were … Develop a comprehensive written IT contingency plan for the District. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Village of Owego - Board Oversight and Financial Operations (2018M-101)

… duties or provide sufficient oversight of their work. As a result, many of their duties were performed without Board approval or …

https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … The Islip Terrace Fire District is a district corporation of the State, distinct and separate from the Town of Islip, …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period January 1, … 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-activities

Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)

… general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… foster care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Town of Hempstead – Compensatory Time (2021M-64)

… and approved by direct supervisors. Ensure separation payments that included a payment for unused comp time were … time is properly supported and approved. Ensure separation payments are properly supported. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… and view personal, private and sensitive information on the network and did not have sufficient documented … operations if an unexpected IT incident occurred. In addition to finding sensitive IT control weaknesses that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Sayville Union Free School District - Purchasing (2019M-69)

… officials used a competitive process to procure goods and services. Key Findings District officials did not use a … not have clear guidelines to follow when making purchases and therefore, officials may not be procuring goods and services as intended by the Board. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Seneca County – Water and Sewer Operations (2017M-4)

… five municipal water and sewer customers, the four largest commercial customers and two water and sewer service providers. The Board did not analyze user rates for either sewer district to ensure the rates were … written agreements are established with all municipal and commercial water and sewer customers and service providers, …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through … District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire protection and other emergency services to approximately 10,000 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

Town of Carlisle – Fund Balance (2017M-106)

… $623,000 at the end of 2016, more than 950 percent of the tax levy and approximately three times actual expenditures …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April … The County of Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

Young Womens College Prep Charter School of Rochester Information Technology 2016M24

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

Receiving Your Benefit and Filing Your Option Election – New Career Plan

… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the month following your retirement date. You have up to …

https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-election

Receiving Your Benefit and Filing Your Option Election – Career Plan

… Receiving Your Benefit At retirement, you must decide how you want your … all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections …

https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-election

Receiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits

… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the month following your retirement date. You have up to …

https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-election