Search
Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… financial condition for the period July 1, 2014 through September 5, 2015. Background The Highland Falls - Fort … for the 2014-15 fiscal year total approximately $28 million. Key Findings The District’s unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialDivorce – State Police Plan
… benefits are considered marital property and can be divided between you and your ex-spouse when the marriage … instructions on how your retirement benefits should be divided when you retire, die or terminate your membership. We … The survivor benefit beneficiary designations made by retirees who chose the Single Life Allowance option or …
https://www.osc.ny.gov/retirement/publications/1518/divorceVested Retirement Benefit – New Career Plan
… benefit if you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit based on … your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62.Early retirement with a reduced benefit as early as …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered … Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare managed care program also known …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersChenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … proposed budget are reasonable. We compared the District’s food service fund 2013-14 budgeted revenues and … with the property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Wells Central School District – Financial Condition Management (2017M-70)
… Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has approximately 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70DiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… announced that Jill Havens, the former Treasurer of the Citizens Hose Company in Shortsville, pleaded guilty to … “Today marks an important step in moving forward for the Citizens Hose Company,” Cirencione said. “I am pleased Ms. … or service organization to report it.” Members of the Citizens Hose Fire Company alerted the Ontario County …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kCandor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityOceanside Union Free School District – Professional Services (2016M-281)
… The Oceanside Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 10 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… The Board of Directors is composed of five elected members and is responsible for the Company’s overall financial … For 2014, Company revenues totaled about $214,000 and expenses totaled about $163,000. Key Findings The Board did not establish policies and procedures for cash receipts, cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesSalamanca City School District – Financial Management and Payroll (2017M-138)
… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected … by law) or to other reserves established and maintained in compliance with relevant statutes. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Chenango Forks Central School District – Financial Condition (2014M-98)
… condition for the period July 1, 2012 through February 26, 2014. Background The Chenango Forks Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… user access rights to the District’s financial software system. Key Recommendations Develop written policies and procedures to address employee leave accrual records. Adopt and implement a … relating to user access rights to the financial software system. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitSchroon Lake Fire District – Cash Disbursements (2017M-9)
… 1, 2015 through October 31, 2016. Background The Schroon Lake Fire District is a district corporation of the State, … Schroon Lake Fire District Cash Disbursements 2017M9 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialGreenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Albany City School District – Payroll (2017M-97)
… Background The Albany City School District is located in the City of Albany in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97State Agencies Bulletin No. 1876
… No. 958 of Bill No. C00243, approved on April 1, 2019, which provides for dollar limitations on benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systems