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City of Long Beach – Budget Review (B17-7-9)
… in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all municipalities … includes appropriations for overtime salaries totaling $2.7 million, which may not be sufficient. Annual overtime … As of March 31, 2017, overtime expenditures were $2.63 million, exceeding the adopted budget by $503,749. The …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Retirement Legislation
… or vetoed 2024 Legislation Book 2023 Legislation Book 2022 Legislation Book 2021 Legislation Book 2020 Legislation …
https://www.osc.ny.gov/retirement/resources/retirement-legislationEstimate Your Pension
… Understanding your pension and finding out how much you can expect to receive is an … their pension using Retirement Online in just a few quick and easy steps. To get started: Sign in to Retirement Online …
https://www.osc.ny.gov/retirement/members/estimate-your-pensionEmployer Seminars
… the presentation; and Receive a detailed guide covering pension information. Individual Consultations — Members can …
https://www.osc.ny.gov/retirement/employers/employer-seminarsOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfOntario County - Sheriff's Department Civil Division Operations (2019M-47)
Determine whether the Sheriffs Department Department properly accounted for the financial operations of the civil division Division
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did not: Develop … professional services provided from 17 vendors totaling $1.2 million. Key Recommendations Develop policies and …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalVillage of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background The … should consider the potential financial impact of the settlement of the CBAs when finalizing the 2019-20 budget. In …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Wynantskill Union Free School District – Purchasing (2022M-85)
… Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to … competitively bid. Follow the District’s purchasing policy for 25 purchases (83 percent) totaling $53,883. Adequately document they sought competition for 17 purchases totaling $27,231. Further, contract award …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Town of Frankfort – Justice Court Operations (2022M-16)
… oversight of Justice Court (Court) financial activities and ensured collections were properly deposited, reported and remitted. Key Findings The Justices did not provide … The Justices did not prepare monthly bank reconciliations and accountabilities. As a result, former Justice Madia had a …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Rockland County – Budget Review (B21-6-12)
… of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Town of Hempstead – Compensatory Time (2021M-64)
… Town of Hempstead (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town … did not ensure comp time hours were accurately accrued and accounted for. As a result, officials do not have … all comp time is appropriately earned, accurately recorded and properly monitored. Town officials did not: Establish a …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64County of Rockland - Budget Review (B19-6-9)
Determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2020 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Schodack Central School District - Extra-Classroom Activities (2019M-85)
… and collections and disbursements were properly accounted for. Key Findings The faculty auditor does not review ECA … adequate supporting documentation in a timely manner for all ECA fund collections that are remitted for deposit. Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Gates-Chili Central School District - Financial Management (2019M-53)
… by $2.86 million as of June 30, 2018. The Board increased real property taxes by $2.6 million over the last three years …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53City of Yonkers – Information Technology (2017M-86)
… City officials have not classified personal, private and sensitive information (PPSI) based on its level of sensitivity and the potential impact should that data be disclosed, … Recommendations Update the City’s acceptable use policy and ensure that all users of the City’s IT assets have signed …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfCybersecurity Web Series Week 1 – IT Governance – What is it? How do we do it? And Why is it Important?
This session will discuss a conceptual framework for a comprehensive cybersecurity program.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-1-10-04-2021.pdf