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IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds … Most federal grant award funding has a limited period of availability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationDisability Retirement – Divorce and Your Benefits
… retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not … is subject to equitable distribution is an issue for the Court. Many disability benefits administered by NYSLRS do … benefit. Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply with SED’s requirements for reimbursement. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Holland Central School District – Claims Audit (2021M-210)
… Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210City of Little Falls – Financial Condition (2021M-54)
… report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials adopted realistic … declined to about $244,000 (by 52 percent) at the end of 2019, and officials had to rely on loans for cash flow. … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than 60 percent of the timecards (25 of 41) were incomplete as a result of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Indian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mCicero Fire District – Financial Condition (2023M-132)
… report – pdf] Audit Objective Determine whether the Cicero Fire District (District) Board of Fire Commissioners … Determine whether the Cicero Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Copiague Union Free School District - Information Technology (2023M-150)
… two user accounts assigned to employees that left the District more than 17 years ago. Ensure that employees had the appropriate access to the financial software necessary to perform their job …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150OnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Western - Supervisor’s Records and Reports (2022M-184)
Determine whether the Town of Western Town Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… Audit Objective Determine whether Eastchester Union Free School District (District) officials established adequate … audit eastchester school network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationVillage of Sidney – Financial Activities (2023M-14)
… activities. Key Findings The Board and Clerk-Treasurer did not properly monitor selected financial activities. As a … financial operations was compromised, and taxpayers were not assured the Board was effectively monitoring airport … were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14West Webster Fire District – Financial Management (2023M-23)
… complete report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners (Board) effectively managed fund … provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… by the CBA. Paid $5,445 to employees who charged a full day to their leave accruals while working a partial day. …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeCity of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… for the effective management of operations and, as a result, the City lost its credit rating. The City … did not have financial information available to develop a multiyear or capital plan. City officials did not establish … Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Serven Volunteer Fire Company – Board Oversight (2024M-97)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. Company officers agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97