Search
Resources – 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/resourcesCarle Place Union Free School District – Network User Account Controls (2022M-121)
… complete report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsWest Islip Union Free School District – Financial Management (2022M-40)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Nyack 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-94Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… [read complete report - pdf] Audit Objective Determine whether the Town … 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)
… monitored fuel purchases. Key Findings Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or … in reserve tanks. Key Recommendations Track fuel purchased with equipment fobs. Maintain perpetual inventory records for … perform periodic reconciliations. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Town of Johnstown - Fuel Inventory (2019M-178)
… Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did not: Adopt … sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in … order and access to pumps is monitored. Maintain fuel inventory records that include all fuel use and perform …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Herkimer 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-186City of Middletown - Water System Cybersecurity (2019M-22)
… whether City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did … 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)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users … Department of Corrections and Community Supervision DOCCS for sewer services …
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)
… were not properly segregated or monitored. The Board and District officials have not established written policies and procedures regarding the continuing education cash … Key Recommendations Segregate incompatible duties and properly monitor cash receipt activities. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Village of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, was not … by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Village of Bloomingburg - Financial Operations (2019M-246)
… provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports. Key Findings The Board did not adequately … work or require annual audits of the Treasurer’s records and reports. The Treasurer did not provide regular financial …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Westerlo - Information Technology (2020M-33)
… report - pdf] Audit Objective Determine whether Town officials adequately safeguarded information technology (IT) resources. Key Findings Town officials have not: Established appropriate policies and … sensitive IT control weaknesses confidentially to Town officials. Key Recommendations Adopt policies and procedures …
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)
… 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of … independent oversight. The Treasurer made $15,943 in questionable payments to himself and his business and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Membership Milestones for Employees’ Retirement System (ERS) Members
… know. Understanding your milestones will help you develop a sound financial plan. Select your tier from the Contents on … After 1 year of service credit, you are covered by a non-job-related death benefit. With 5 years of service … you become vested and are entitled to a monthly benefit that may start as early as age 55. (You will forfeit the …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the … of administering the Acts and assessing these expenses on insurance carriers that issue policies or contracts of … for the three State Fiscal Years ended March 31, 2021. On average, $23.7 million in expenses were incurred to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleState Police Bulletin No. SP-256
… (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland (44), Westchester (60), Nassau (30), … Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service … retro payments made to individuals who have filed for Social Security benefits to the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityOpinion 90-53
… opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of village road commissioner) -- … Whether a village may contract with a private corporation to exercise the powers and perform the duties of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… complete report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure … Determine whether Town of Wappinger Town officials developed adequate controls …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130