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Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s financial operations and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Divorce – Police and Fire Plan
… marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … of your pension until you actually retire, die or terminate membership. If you are divorced, it is … beneficiary designations made by retirees who chose the Single Life Allowance option or certain alternative options …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that retirement …
https://www.osc.ny.gov/retirement/publications/1511/divorceLivingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial operations for the … Key Findings The Department makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due … Department did not maintain adequate documentation related to undisbursed restitution or make timely payments to unpaid …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Examination of Sunset LG Realty, LLC
… select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 under contract … was to determine whether the bonuses were appropriate and in compliance with the contract. Background This lease contract required Sunset to operate, maintain, and make necessary repairs to Downstate’s Bay Ridge medical …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcJustice Court Fund: Invoice Billing Program
… in the municipality, we will send an invoice and billing statement to the CFO for the amount due the State (includes … to pay the village and we will send the village a separate statement. JCF will send a copy of the distribution summary … to each justice. Upon receipt of the invoice and billing statement, the municipality must make payment of money owed …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors … The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCity of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current … 2014. Chapter 55 of the Laws of 2014 requires the City to submit their proposed budgets for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Divorce – Career Plan
… marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2, and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Article 14 Benefits
… marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … the Ordinary Death Benefit, the Cash Refund Contributions option and the Five and Ten Year Certain options. Survivor Benefit beneficiaries for retirees who chose the …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… the marriage has ended. The division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees …
https://www.osc.ny.gov/retirement/publications/1513/divorceRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… organization located in the Village of Red Creek, Wayne County. The Company provides fire protection and rescue … $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances … and cannot perform monthly reconciliations without it. The Treasurer does not file required annual written financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer provided to the Board. … the 2011 through 2013 fiscal years. The District did not submit to OSC its tax levy limit calculations for 2015 or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… than needed for the initial project and used the funds to make other non-voter approved renovations. Borrowed … agreement that did not clearly define the services to be provided and paid related claims that lack sufficient … $95,100. Release of this report was held in abeyance due to a separate Comptroller investigation involving the former …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … environment that fosters compliance and transparency due to its lack of policies, guidelines and monitoring. The Board … ensure that bank reconciliations were performed. Claims to be paid were not presented on an abstract, and Board …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40XVI.3 Overview – XVI. Financial Reporting
… accounted for within the State's fund structure maintained or tied in with the SFS. It does not apply to the independent … (e.g., City University of New York - Senior Colleges); or (2) maintain subsidiary systems to account for certain … (e.g., Medicaid, Federal highway grant programs); or (3) maintain independent accounting records (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… [read complete report – pdf] Audit Objective Determine whether Brighter Choice … provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… IT controls over network user accounts. In addition to sensitive IT weaknesses communicated confidentially, … (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ … responsibilities. Over a half million dollars was paid to IT service providers. In addition, because officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsVillage of Nelsonville – Financial Operations (2012M-242)
… year were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its … the Clerk-Treasurer’s financial records and reports on an annual basis. The Board did not ensure bank …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242