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Chenango County – Court and Trust Funds (2025-C&T-2)

… of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …

https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2

Ordinary Disability – Article 14 Benefits

… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be … Have five years of credited service; and Be eligible for primary Social Security disability benefits. The Benefit … of: One-third of your FAS or 2 percent of your FAS for each year of credited service, up to 25 years. It is …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-disability

Carle Place Union Free School District – Payroll (2016M-69)

… The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … payroll source documents for accuracy prior to the payroll being processed. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69

Great Neck Union Free School District – Fuel (2016M-82)

… adequately control the District’s fuel assets. Review fuel daily sheets and investigate all variances. Perform a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

East Bloomfield Central School District – Online Banking (2016M-14)

… July 1, 2014 through December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in … East Bloomfield Central School District Online Banking 2016M14 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14

Town of Liberty – Justice Court Operations (2016M-336)

… July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 … Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336

Town of Schaghticoke – Water Operations (2016M-390)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water districts for the period January 1, 2015 … Town of Schaghticoke Water Operations 2016M390 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… year totaled approximately $570,000. Key Findings Board meeting minutes were not transparent, as motions were not … in a timely manner. Key Recommendations Ensure that meeting minutes provide a clear record of Board actions, key …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Town of Murray – Capital Projects (2014M-086)

… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. Background The Town of Murray is located in Orleans … a population of approximately 4,988 as of the 2010 Census and is governed by an elected five-member Town Board. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086

Town of Mooers – Payroll (2014M-087)

… through December 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 and is governed by an elected five-member Town Board. Budgeted … complete and sign individual time records and that such records include supervisory approval. Implement …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087

Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)

… Orleans County Sheriffs Department Inmate and Commissary Accounts 2017M209 …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209

North Shore Central School District – Fuel Inventory (2017M-89)

… showing the total gallons dispensed to date, officials do not have sufficient information to ensure that the log is … inventory, and fuel purchased, delivered, dispensed and on hand. Ensure that the fuel supplies are periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89

Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)

… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-business

Village of Montgomery – Audit Follow-Up (2021M-50-F)

… located in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor and … financial activities as the Treasurer. Results of Review It appears that the Board and Village officials have not made progress in implementing corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f

Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for … was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-project

Contract Advisory No. 25

… Requests (CRER) Document the procurement record decisions in the system Track the status of requests, in real-time, once submitted to BOC for review Immediately be …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edss

Court Facilities Aid and Assistance Program

… Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible … Services to administer the CFIA program. The Justice Court Assistance Program (JCAP) provides annual grants of up to … While OCA has processes for ensuring its facility aid and assistance programs are used for only eligible expenses, …

https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-program