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Village of Fort Plain – Leave Benefits (2020M-101)
… properly recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, … supported by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at approximately $900, were …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101West Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of … Determine whether the West Islip Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Westerlo - Information Technology (2020M-33)
… a contract describing specific services to be provided by the Town’s third-party IT vendor. In addition, we communicated … Key Recommendations Adopt policies and procedures for safeguarding IT resources. Implement strong access …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Sodus Center Fire District – Board Oversight (2017M-108)
… The Board conducted business at its meetings without a quorum of Board members in attendance. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… Key Finding We reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Town of Hamburg - Fuel Operations (2019M-75)
… [read complete report - pdf] Audit Objective Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Town of Johnstown - Fuel Inventory (2019M-178)
… whether Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did … and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted … Prepare periodic fuel reconciliations. Key Recommendations The Superintendent should: Ensure fuel pumps are maintained …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Herkimer County Community College - Procurement (2019M-186)
… methods when procuring goods and services. Key Findings The purchasing policy is outdated and inconsistent with … procedures do not address the solicitation of competition for professional services and insurance. The College … in accordance with General Municipal Law and the College’s purchasing policy and procedures. College officials …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186City of Middletown - Water System Cybersecurity (2019M-22)
… Determine whether City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have adequate policies and procedures to document employee IT security duties, provide guidance for … Determine whether City officials adequately safeguarded electronic access to the Citys water system …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Town of Shawangunk - Sewer District Charges (2018M-122)
… not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district … $2.1 million more than the total expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The … Key Recommendations Consult with the Town Attorney to determine whether a written agreement with DOCCS is …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Hamburg Central School District - Continuing Education (2019M-11)
… Properly address internal control weaknesses noted in the report. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Membership Milestones for Employees’ Retirement System (ERS) Members
… receive annual cost-of-living (COLA) increases when you meet eligibility requirements. (Return to Top) Tier 3 … receive annual cost-of-living (COLA) increases when you meet eligibility requirements. *If your date of membership is … receive annual cost-of-living (COLA) increases when you meet eligibility requirements. (Return to Top) Tier 5 & 6 …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersII.3 Overview – II. New York State Financial Accounting
… annual submission to the Legislature containing the plan of recommended appropriations, cash disbursements, and … cycle is the process through which New York State manages its financial resources while providing services to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… 2023 for the Single-Family Housing Program (SFH), and agency actions through August 2023. Our scope included … and/or Tropical Storm Lee to recover and rebuild. Sandy – recognized as one of the most destructive storms in recorded … or stormwater management systems to create a natural coastal buffer to protect against future storms. Through …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsOversight of Selected Aspects of Traffic Controls
… additional signage markings and improvements. The Traffic Management Center (TMC), also part of the Division, operates … 24/7 and is responsible for citywide traffic management, incident response, traffic signal operation and maintenance, … the New York State Department of Transportation, in the Joint Transportation Management Center. Midtown in Motion, a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsHousing for Seniors
… by financing the creation and preservation of affordable housing for low-, moderate-, and middle-income New … of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal … Foundation for Self-Help and Community Development, Inc. (Parodneck) – the entity HPD selected to administer the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Riverhead Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 103 deposits totaling $28 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. We reviewed all 12 debt service payments totaling …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Challenging a Determination – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1511/challenging-determinationTier 3 — Accidental Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sections 551 552 553 Tier 3 Accidental Disability Article 14 …
https://www.osc.ny.gov/retirement/publications/1841/tier-3-accidental-disability