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Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)

… Purpose of Audit The purpose of our audit was to review the District's cash receipts and … The District is governed by an appointed five-member Board of Directors. During 2015, District revenues totaled $1.4 …

https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-and

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board … Prepare an abstract of invoices and checks to be signed by the Principal. Review cancelled check images to …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Out-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… employment, 50 percent of the death benefit may still be payable. This vested benefit may also be payable if you die within one year of leaving covered …

https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefit

Out-of-Service Death Benefit – Career Plan

… employment, 50 percent of the death benefit may still be payable. This vested benefit may also be payable if you die within one year of leaving covered …

https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefit

Out-of-Service Death Benefit – New Career Plan

… employment, 50 percent of the death benefit may still be payable. This vested benefit may also be payable if you die within one year of leaving covered …

https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefit

Out-of-Service Death Benefit – Police and Fire Plan

… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …

https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefit

Out-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …

https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefit

Eldred Central School District - Financial Condition (2018M-138)

… Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 appropriations. The District’s unrestricted fund balance had been completely exhausted as of June 30, 2018. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138

St. Paul Boulevard Fire Association - Board Oversight (2018M-117)

… financial policies or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer … and ensure there was sufficient supporting documentation for all claims. Key Recommendations The Board or membership … key financial areas. Conduct or contract, as required, for an annual audit of the Treasurer’s and Financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117

Payment for Service Credit – Article 14 Benefits

… As a Tier 3 member covered by Article 14, you will usually be required to pay for service currently not credited to you. There are two … have accrued two years of service credit as a member, you can receive that credit. Before you purchase optional past …

https://www.osc.ny.gov/retirement/publications/1644/payment-service-credit

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Controls Over Cash Advance Accounts

… infrequently issues checks for petty cash expenses. SED does not routinely resolve old outstanding items or review …

https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… complete report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card … to use the gasoline credit cards, when and how they can use the cards and what documentation is required. …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Onoville Marina (Marina) revenue was properly accounted for. The Probation Department (Department) properly accounted for and enforced the collection and disbursement of all … receipts for all money collected. Department officials can continue to improve actions to enforce past due amounts …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Loans – Divorce and Your Benefits

… loans. If the member has an outstanding loan balance at retirement, the pension will be reduced for each loan, taking into consideration the member’s age at retirement and whether they retired under a service or … of the divorce action, or any other date before retirement. NYSLRS may not be able to provide an ex-spouse …

https://www.osc.ny.gov/retirement/members/divorce/loans

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… Ensure that all fields previously established on the IT asset inventory system are filled out to properly track purchase order date, cost, and current location of asset. Designate staff to be responsible for accounting for …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

Franklin-Treadwell Fire District – Disbursements (2021M-16)

… Audit Objective Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to … action. … Determine whether FranklinTreadwell Fire District District officials provided adequate oversight to …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16

Franklin Square Public Library - Claims Audit (2018M-48)

… [read complete report - pdf] Audit Objective Determine if the Board of Trustees (Board) conducted a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board … Library officials generally agreed with our recommendation and indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48

Webster Public Library - Board Oversight (2018M-125)

… Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: … other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. … sufficient financial information, including details of private funds. Library officials agreed with our …

https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125

Syosset Central School District - Payroll (2018M-42)

… paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42