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Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… accordance with applicable requirements. Our audit covered the period January 1, 2016 through August 31, 2017. … Key Findings HPD’s Rules are limited in scope and do not encourage Linden Plaza officials to make purchases at … with contracts for services not covered by the Rules (i.e., for contracts under $100,000, for renewals of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentApplying for Previous or Military Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1522/applying-previous-or-military-service-creditCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfCarle 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)
… complete report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over … Determine whether Village of Fort Plain Village officials established …
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)
… complete report - pdf] Audit Objective Determine whether the District’s continuing education cash receipts are … duties were not properly segregated or monitored. The Board and District officials have not established written policies and procedures regarding the continuing education cash receipts process. The District …
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)
… The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer … was necessary. District users, including outside users, paid $2.1 million more than the total expenditures. Charges … a written agreement with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an …
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)
… City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have adequate … and implement sufficient IT policies and procedures for the water system. Provide IT security awareness training to … 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-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)
… 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-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 … The purpose of our audit was to examine the Boards oversight of financial …
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)
… Town officials have not: Established appropriate policies and procedures to safeguard IT resources. Implemented strong access controls over user accounts and have not disabled unnecessary accounts. Formalized a contract describing specific services to be provided by the Town’s third-party IT vendor. In addition, we …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33