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Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Village of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … the Village’s IT service provider identifying the specific services to be provided or the vendor’s responsibilities. Key … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Brighton Central School District – Procurement (2022M-205)
… [read complete report – pdf] Audit Objective Determine whether Brighton Central … District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance … statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… Central School District (District) officials complied with the District’s procurement policy and statutory requirements when … did not comply with statutory requirements or the District’s procurement policy when purchasing goods and services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." … Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Urbana – Access Controls (2022M-4)
Determine whether Town of Urbana Town officials properly configured network and computer user access controls to safeguard the Towns IT systems
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4City of Dunkirk – Billing Enforcement (2020M-117)
… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City could …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July … Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … action. Appendix B includes our comments on issues raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… to District officials. Key Recommendations Adopt budgets with reasonably estimated appropriations and use excess fund … and reserves to benefit District residents in accordance with statutory requirements. Review all reserves and … the balances are necessary, reasonable and compliant with statutory requirements. Ensure all electronic and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… of Saratoga (Town) Board (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board … fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of … town-wide (TW) general, town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Lancaster Central School District – Financial Management (2022M-37)
… report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of … our comment on issues raised in the District’s response. 1 Lancaster Central School District – Financial Condition … Determine whether the Lancaster Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… report – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… Park (Village) officials could take additional steps to increase physical accessibility to programs and services provided at selected Village … Village officials could consider taking additional steps to increase physical accessibility at selected Village … Floral Park Village officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water … condition to ensure the sustainability of current and future operation …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Division of Diversity Management
… fully inclusive work environment for all Office of the State Comptroller (OSC) employees helps carry out the … Deputy Comptroller, Diversity Management nhernandez@osc.ny.gov Office of the State Comptroller 110 State Street, 8th Floor Albany, NY 12236 (518) 473-1368 …
https://www.osc.ny.gov/about/division-diversity-managementVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through … did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank statements … an annual audit of the Clerk-Treasurer’s books and records. Key Recommendations Maintain accurate and timely …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Eligibility, the Benefit and Filing – Police and Fire Plan
… Eligibility Tier 1 Members: You are eligible to retire at age … special plan. The Benefit At retirement you will receive a pension equal to: 1/60th (1.66 percent) of your FAS for each … annuity savings contributions. Maximum Benefit The maximum pension payable to Tier 2, 3, 5 and 6 members is the benefit …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filing