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Franklin Square Public Library - Claims Audit (2018M-48)
… 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-48Carthage Central School District - Financial Condition (2018M-93)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Eldred Central School District - Financial Condition (2018M-138)
… Determine whether District officials properly managed the District’s financial condition. Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The Board or membership did not: Ensure that the bylaws were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Online and Computer-Aided Training – Travel and Conference Expense Management
… necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other self-study packages … library of webinars available for local officials. The Academy for New York State’s Local Officials … Using online …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to … for a School-related purpose. Without adequate oversight, the Board and officials cannot ensure that all disbursements …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized and … that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers … will help the Board and Town officials improve their payroll and leave accrual processes. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… [read complete report – pdf] Audit Objective Determine whether the Village … ensure any Village officials reviewed and certified all payroll payments to provide assurance employees received …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Purpose of Audit The purpose of our audit was to determine if officials have … mortgage property records did not always contain work-in-progress status and an activity history was not retained … Document all communications with buyers to show the work-in-progress property status and retain a historical activity …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesSullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 through February 27, 2017. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… complete report – pdf] Audit Objective Determine whether the Gouverneur Central School District (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District officials … or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Refunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , … NYSLRS’ Matrimonial Unit will determine whether the entire refund can be paid to the member or whether a portion must be … As a rule, if the DRO is silent on the issue of a refund of contributions, the refund will be sent to the …
https://www.osc.ny.gov/retirement/members/divorce/refundsChallenging a Determination – Special 20- and 25-Year Plans
… Email the Hearing Administration Bureau at Hearings@osc.ny.gov . By mail: Hearing requests sent by regular mail will … Attn: Hearing Administration 110 State Street Albany, NY 12244-0001 When requesting a hearing, include your name, …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… and that money is adequately safeguarded. Key Findings The bylaws provide limited guidance to enable Department … officials to adequately oversee financial operations. The Department has not fulfilled its reporting requirements … such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mRetiring with an Outstanding Loan – State Police Plan
… pay off your loan once you retire. The amount of your pension reduction will be based on your age, your loan … Age at Retirement Outstanding Loan Balance Annual Pension Reduction 45 $5,000 $172 $10,000 $344 55 $5,000 $208 $10,000 $417 60 $5,000 $236 $10,000 $472 … State Police Plan information for PFRS Tier 2 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanTown of Kirkwood - Board Oversight (2018M-71)
… has not performed an annual audit of the Supervisor’s records. Key Recommendations Provide adequate oversight by … performed, the required annual audit of the Supervisor’s records. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s … budget totaled approximately $756 million, of which the Department of Social Services’ budget totaled approximately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… 11) Members If you retire with an outstanding loan, the annuity portion of your retirement benefit will be … pay off your loan once you retire. The amount of your annuity reduction will be based on your age, your loan …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ … used to facilitate BOCES’ off-campus operations for the period July 1, 2014 through September 22, 2015. Background The Broome-Delaware-Tioga Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168