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Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… weakened internal controls. For example, from January 1, 2022 through September 30, 2022, the Clerk collected and deposited $937,815 on behalf of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Schuyler Lake Fire District – Financial Activities (2022M-191)
… complete report – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) established controls over … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash disbursements process for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mRiverhead Charter School – Debit Cards (2017M-254)
… Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately supported … If the Board intends to continue the use of debit cards, adopt a debit card policy that describes the types and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… establishes standard work days by adopting and posting a Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A) . Here is a … office. The publicly posted copy must not reveal any part of an official’s Social Security number or NYSLRS ID …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… complete report - pdf] Audit Objective Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankUpper Jay Fire District – Board Oversight (2023M-24)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Loans – Divorce and Your Benefits
… is not prohibited from taking a loan from NYSLRS , unless the DRO on file specifically prohibits loans. If the member … Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any … be rejected at retirement due to insufficient funds for the ex-spouse. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/loansCanton Central School District - Claims Audit Process (2018M-186)
… audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 health … was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Qualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson … Task Force and on their agencies' websites. A QPSC is any new, renewed, or amended State agency contract with any non-State entity pursuant to State Finance …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: … others. The Supervisor did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… management program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Submitting a DRO – Divorce and Your Benefits
… Matrimonial Bureau 110 State Street Mail Drop 7-9 Albany, NY 12244-0001 DROs can also be emailed to dro@osc.ny.gov or faxed to 518-473-0718. After receiving a signed … for initial comment and review. Rev. 2/23 … NYSLRS pensions are considered marital property and may be divided …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droAsset Forfeiture Escrow Fund
… to: Office of the State Comptroller Local Government and School Accountability Data Management Unit 110 State Street, …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the Facility’s financial operations for the period June 1, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsExamples – Article 14 Benefits
… she leaves public employment. The member can apply for a vested retirement benefit at the early retirement age of 42 … public employment. This member could begin receiving a vested benefit at the early retirement age of 60 (the age … public employment. This member could begin receiving a vested benefit at the early retirement age of 61 (the age …
https://www.osc.ny.gov/retirement/publications/1644/examplesMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… District (District) officials provided proper oversight of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsEmployer Billing
… the last State fiscal year. Your annual invoice is only one piece of the billing process. The resources below can help …
https://www.osc.ny.gov/retirement/employers/employer-billingPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… of our audit was to examine the controls over IT and the claims auditing process for the period July 1, 2014 through … plan has been developed. There was no evidence that the claims auditor ensured that claims did not exceed their …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information