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Village of Gowanda - Sewer Financial Operations (2019M-199)
… for and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated … for and effectively managed the financial operations of the sewer fund …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
Determine whether all extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were properly supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of Ridgeway – Health Insurance Benefits (2025M-95)
… Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? … our audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. … the Audit Area As a general rule, a town may provide health insurance benefits to current and former town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Town of Patterson - Information Technology (2020M-37)
… defines the roles and responsibilities of each party and addresses confidentiality and protection of …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… report – pdf] Audit Objective Did Cicero Volunteer Fire Department (Department) officials ensure that financial … comply with legal requirements and help a fire department’s board and officials make informed decisions and effectively … fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mHigher Education – 2023 Financial Condition Report
… any remaining tuition expenses at SUNY or CUNY after other federal and state grants and scholarships have been applied. …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationCapital – 2021 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalTown of Whitestown – Inventories (2026M-38)
… safeguard and account for diesel fuel, gasoline and motor oil inventories? Audit Period January 1, 2024 – March 26, … safeguard and account for diesel fuel, gasoline and motor oil inventories to ensure these valuable assets are protected … records and periodic monitoring help ensure fuel and motor oil are used for authorized purposes, facilitate timely …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-whitestown-inventories-2026m-38Town of Cato – Town Clerk/Tax Collector (2026M-34)
… without detection. The former Clerk did not deposit clerk fee collections totaling approximately $54,000 and real … authority as set forth in Article 3 of the General Municipal Law (GML). Our methodology and standards are … Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34Automated Phone Service
… Below is a list of the phone menu options available to NYSLRS members. You can hear … correspond to the numbers you will need to press on your phone for information. Did You Know? In many cases you can … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceII.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-p7-23-24Ending Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you join, there are five ways your membership can end: If you do not have at least five … vested, leave public employment and voluntarily withdraw your membership ; If you transfer your membership to another New York State public Retirement … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 under …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipTier 3 — Accidental Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 Accidental Death Benefit Article 14
https://www.osc.ny.gov/retirement/publications/1841/tier-3-accidental-death-benefit20-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sections 551 552 553 The 20Year Retirement Benefit Section 552
https://www.osc.ny.gov/retirement/publications/1841/20-year-retirement-benefit25-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 25Year …
https://www.osc.ny.gov/retirement/publications/1841/25-year-retirement-benefit