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Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… Receipts were issued for all payments received. Audit trail reports were reviewed to ensure that unauthorized … Issue receipts for all civil judgments. Review audit trail reports for any unauthorized changes. County officials …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Village 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 Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3City of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Rockland County – Budget Review (B21-6-12)
… New York State Local Finance Law Section 10.10 requires all municipalities that have been authorized to issue …
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)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Wynantskill Union Free School District – Purchasing (2022M-85)
… when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings District officials … when purchasing goods and services that fell below the statutory bidding thresholds. Officials did not: Develop … when purchasing goods and services that fell below the statutory bidding thresholds …
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)
… report – pdf] Audit Objective Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … Findings The Justices did not provide adequate oversight of Court financial activities. The Justices did not prepare …
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)
… complete report - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did … Determine whether the Village of Sherman Village Treasurer recorded and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39County of Rockland - Budget Review (B19-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
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)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Unified Court System Bulletin No. UCS-290.1
… April 2020 UCS Salary Increases and provide instructions for payments not processed automatically. Affected Employees … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, and S9), provides for a salary increase effective April 1, 2020 for all eligible members. Chapter 164 of the Laws of 2017 as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactiveOther Bulletin No. 77
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund instructions for processing the April 2024 SCF M/C Performance Advances. Affected Employees: … payment of performance advances effective April 1, 2024, to eligible M/C employees based on the April 2023 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-77-april-2024-state-university-construction-fund-scfOther Bulletin No. 70
… 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-70-april-2023-state-university-construction-fund-scfOther Bulletin No. 64
… Eligibility Criteria: Performance Advance Employees in NS positions (Grade 600) which are equated to a grade (Grade … Salary Schedule (currently in effect) and employees in NS positions (Grade 600) and NS positions (Grade 600) which are equated to Grade 668 who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfMonitoring of Homeless Data (2023-S-38)
To determine if the Office of Temporary and Disability Assistance (OTDA) monitors data on the State’s homeless population to better understand the nature and scope of homelessness across the State; and to determine if OTDA’s programs are using all available data to best address the needs of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s38-response.pdfTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/marion-town-2023-149.pdfReport of the Actuary - 2023
Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2023 Valuation and for Fiscal Year Ending March 31, 2025 Billing
https://www.osc.ny.gov/files/retirement/resources/pdf/actuary-report-2023.pdfThe Securities Industry in New York City, October 2023
The securities industry saw record performance in 2020 and 2021, facilitated by lower borrowing costs and increased liquidity resulting partly from the federal government’s policy response to the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2024.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdf