Search
II.3 Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for … and execution. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 … and process of the constitutional system of budgeting in New York State which vests in the Governor primary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewOversight of Selected Aspects of Traffic Controls
… with the MUTCD. Develop procedures regarding the camera repair process and update the Electrical Shop Standard …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure … by Superstorm Sandy, Hurricane Irene, and/or Tropical Storm Lee to recover and rebuild. Sandy – recognized as one … NY Rising programs may also stimulate economic growth in storm-affected communities. GOSR was established in June 2013 …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsCarle Place Union Free School District – Network User Account Controls (2022M-121)
… officials established adequate controls over network user accounts. Key Findings District officials did not establish adequate controls over network user accounts. As a result, the District has an increased … officials did not: Disable 52 unneeded employee network user accounts, 376 unneeded student network user accounts, 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsMembership Milestones for Employees’ Retirement System (ERS) Members
… covered under, there are important milestones you need to know. Understanding your milestones will help you develop … tier from the Contents on the left or scroll down to see how your years of service affect your retirement benefits. … vested and are entitled to a monthly benefit that may start as early as age 55. (You will forfeit the monthly …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersGraded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System … Graded Rate System Average Rate with GTLI Employees’ Retirement System 2012 15.9 10.5 16.3 2013 18.5 11.5 18.9 …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesOverview – Contribution Stabilization Program
… The Contribution Stabilization Program (CSP) is an optional program that allows you to pay a portion of your annual … of whether they choose to amortize in any year. The program was designed to help the State and municipalities … can participate in the Contribution Stabilization Program for more predictable pension costs …
https://www.osc.ny.gov/retirement/employers/csp/overviewWest Islip Union Free School District – Financial Management (2022M-40)
… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Village of Fort Plain – Leave Benefits (2020M-101)
… policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and … effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and … Determine whether the Village of Nyack Parking Authoritys Authority Board of Trustees Board and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Hamburg Central School District - Continuing Education (2019M-11)
… continuing education cash receipts process. The District does not have assurance all continuing education cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Town of Shawangunk - Sewer District Charges (2018M-122)
… Determine whether the Town properly charged the New York State Department of Corrections and Community Supervision … Determine whether the Town properly charged the New York State Department of Corrections and Community Supervision …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122City of Middletown - Water System Cybersecurity (2019M-22)
… not provide employees with IT security awareness training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Herkimer County Community College - Procurement (2019M-186)
… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … competition for professional services and insurance. The College purchased goods and services totaling $474,514 and …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Town of Johnstown - Fuel Inventory (2019M-178)
… Findings Town officials did not: Adopt adequate policies and implement sufficient procedures to account for the Town’s … in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic fuel … Ensure fuel pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Hamburg - Fuel Operations (2019M-75)
… Determine whether Town officials properly accounted for and monitored fuel purchases. Key Findings Fuel purchases … Maintain perpetual inventory records for reserve tanks and perform periodic reconciliations. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Westerlo - Information Technology (2020M-33)
… officials adequately safeguarded information technology (IT) resources. Key Findings Town officials have not: … appropriate policies and procedures to safeguard IT resources. Implemented strong access controls over user … specific services to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Resources – Contribution Stabilization Program
… PFRS Retirement Plans Alternate Contribution Stabilization Program For questions, use our help desk form (select … who participate in the Contribution Stabilization Program …
https://www.osc.ny.gov/retirement/employers/csp/resourcesTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242