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Town of Otto – Town Clerk and Tax Collector (2012M-214)
… from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus … County, with a population of 800 residents. The Town Board consists of an elected Supervisor and four elected … Town of Otto Town Clerk and Tax Collector 2012M214 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… of the two recommendations included in our initial audit report, Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Report 2019-S-6 ). About the Program The Rochester-Genesee … updated and patched by the system’s vendor). Our initial report, covering the period January 1, 2019 through April 3, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate … to an independent contractor, who did not take an oath of office and is being paid through a claim voucher …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Sheridan – Cellular Phones (2013M-334)
… basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have … with Town cell phones. While the Town provided cell phone service to Town officials and employees for job-related … these individuals generally paid only for the cost of an additional line (approximately $10), rather than the full …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Best Practices – Information Technology Contingency Planning
… local governments should check with New York State Archives personnel to gain an understanding of the laws and regulations pertaining to offsite data storage. NYS Archives issued a Records Advisory entitled Using a Data … be included in a data storage contract. 1 http://www.archives.nysed.gov/records/mr_data_storage.shtml …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Town of Dansville - Board Oversight (2014M-115)
… oversight of Town assets and the Clerk’s operations for the period January 1, 2012 through February 28, 2014. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … to ensure Town assets are safeguarded and used only for necessary and authorized Town purposes. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Colesville-Windsor Fire District – Board Oversight (2025M-74)
… Did the Colesville-Windsor Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations? … Report (AFR) filings. Understanding the Audit Area The Board, being responsible for the general management and … Did the ColesvilleWindsor Fire District District Board of Fire Commissioners Board provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… findings to the State Education Department for recovery of this money.” Gingerbread is a not-for-profit organization … focused on fiscal year 2012-13 but when a pattern of inappropriate expenses was uncovered, it was expanded to … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesTransformation of the MTA
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also … To determine whether the Metropolitan Transportation Authority established a …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaMiddle Island Fire District – Budgeting Practices (2013M-93)
… practices for the period January 1, 2011, to November 30, 2012. Background The Middle Island Fire District is … practices for the period January 1 2011 to November 30 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93SUNY Bulletin No. SU-177
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) … records. Affected Employees Employees hired under the HIRE Act Effective Date(s) Administration paychecks dated January … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You are required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has … Since you are contributing less of your own money to the Retirement System, the annuity portion of your retirement benefit will be smaller. However, when you retire, …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementCUNY Bulletin No. CU-421
… and 12/31/10. (Please refer to Payroll Bulletin Number CU-414 for additional information). The HIRE Act expires on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actCost-Saving Ideas: School District Auditing – External Auditor
… for the position must: be a Certified Public Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; have or develop expertise in district financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorUnified Court System Bulletin No. UCS-147
… Purpose To explain OSC’s automatic processing of the SOS increase. Affected Employees Eligible employees in … Negotiating Units SY, DR, F8 and 87 Background Chapter 276 of the Laws of 2008 and 2007-2011 bargaining agreements authorize the … To explain OSCs automatic processing of the SOS increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleContinuity of Operations Planning (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, Division of Homeland Security and Emergency Services: Continuity of … To assess the extent of implementation as of August 27 2019 of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followLehman College – Controls Over Bank Accounts (Follow-Up)
… accounts that were not on CUNY Central’s list that Lehman opened prior to the implementation of the 2008 banking …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followTown of Smithtown – Departmental Operations (2017M-66)
… 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Over Medications and Related Supplies ( Report 2013-S-34 ). Background Our initial audit, which was issued on … Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units expected), … and Controls Over Medications and Related Supplies ( 2013-S-34 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andSelected Aspects of the Migrant Education Program (Follow-Up)
… to expedite the Service Delivery Plan update; develop methods to provide evaluation results at both the METS level and Program-wide to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-follow