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Town 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-11Membership 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-membersII.3 Overview – II. New York State Financial Accounting
… The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State … The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State …
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
… internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs … is a component of HCR. In October 2022, the permanent Office of Resilient Homes and Communities was created, which … internal controls to oversee and monitor the Governors Office of Storm Recoverys GOSR federally funded programs to …
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
… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsHousing for Seniors
… Objective To determine whether the New York City Department of Housing Preservation and Development and the … 2022. About the Programs The New York City (NYC or City) Department of Housing Preservation and Development (HPD) is … To determine whether the New York City Department of Housing Preservation and Development and the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …
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)
… process, please review our Administrative Hearing FAQs , email our Hearing Administration Bureau at …
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
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 Accidental Disability Article 14
https://www.osc.ny.gov/retirement/publications/1841/tier-3-accidental-disabilityTier 3 — Ordinary Disability – 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 Ordinary Disability Article 14
https://www.osc.ny.gov/retirement/publications/1841/tier-3-ordinary-disabilityLeaves of Absence – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Undersheriffs Deputy Sheriffs Special Plan information for ERS Tier 36 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1841/leaves-absenceApplying for Previous or Military Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… 1 2 Article 14B Sections 551 552 553 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1840/applying-previous-or-military-service-creditCredit for Previous Public Employment or Military Service – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… 1 2 Article 14B Sec 551 552 553 Credit for Previous Public Employment and Military …
https://www.osc.ny.gov/retirement/publications/1840/credit-previous-public-employment-or-military-service