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Village of Nelsonville – Financial Operations (2012M-242)
… appropriations for the 2012-13 fiscal year were $531,000 funded primarily with real property taxes and State aid. Key … Ensure that the Clerk-Treasurer reconciles all the bank accounts monthly. Certify the payroll before the checks are …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… did not establish procedures to ensure that the correct prices were obtained when purchasing goods through New York … a State contract is correct by comparing relevant list prices, reduced by contract discounts, with a detailed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Erie County Probation Department – Restitution Payments (S9-20-11)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … procedures to enforce and monitor restitution obligations. 10 of the 30 restitution orders we reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… 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-96Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town … Budgeted water fund appropriations for the 2013 fiscal year totaled $193,819. Key Finding Neither the Board nor the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Disability Retirement – Divorce and Your Benefits
… types of disability retirement benefits. However, NYSLRS does not decide if a particular disability benefit … the Court. Many disability benefits administered by NYSLRS do not use service credit at retirement to determine a … This calculation would limit the ex-spouse’s share to what a service retirement would have provided. Under certain …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementOnTECH 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-71Copiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Indian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of Education … report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… approximately $3,000, including a gaming laptop, a karaoke machine and noise canceling headphones, were not included on … making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
Determine whether the MainTransit Fire Department Department banquet manager manager made proper disbursements that were adequately supported reported and recorded and properly deposited and reported collections
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Street and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367SUNY Bulletin No. SU-177
… of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach … on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … be updated. OSC Actions OSC will automatically update the FICA status for employees hired under this Act. A row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… 13, 2011 Background The HIRE Act (Hiring Incentives to Restore Employment Act) exempts employers on the portion of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… through November 19, 2014. Background The Schuyler County Industrial Development Agency is an independent public corporation whose …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district … of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Monroe County – Golf Course Contract Management (2014M-111)
… Monroe County is located in western New York on the south shore of Lake Ontario, comprises 19 towns, 10 villages …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… controls over the Department’s revenue collections for the period January 1, 2012 through October 9, 2013. … $145,141,973. The County's budgeted total expenditures for 2013 are $155,251,604. The County Department of Weights … do not review monthly reports provided by the Director for accuracy or completeness. The Department does not charge …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue