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Sodus Center Fire District – Board Oversight (2017M-108)
… District is a district corporation of the State, distinct and separate from the Town, governed by an elected … Findings The Board maintained a lax control environment and did not carry out its responsibility to oversee District financial operations and safeguard District assets. The Board allowed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Hamburg 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-11Town of Shawangunk - Sewer District Charges (2018M-122)
… charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key … with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis annually … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …
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)
… Key Findings Officials did not have adequate policies and procedures to document employee IT security duties, … confidentially to officials. Key Recommendations Develop and implement sufficient IT policies and procedures for the water system. Provide IT security …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Village of Menands - Justice Court Operations (2019M-185)
… $31,056 within 72 hours. Prepare monthly accountability reports and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … … Determine whether the Justices adequately oversee the Courts financial activities and ensure collections are …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Herkimer County Community College - Procurement (2019M-186)
… policy and procedures do not address the solicitation of competition for professional services and insurance. The …
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)
… adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, … pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory records that … comparing gallons pumped, gallons delivered to stick-measured readings and investigate and resolve …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Graded Rates – Contribution Stabilization Program
… rate will increase/decrease by 1 percent in the direction of the System average rate. If the gap is less than 1 …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesTown 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-75Resources – Contribution Stabilization Program
Resources for NYSLRS public employers who participate in the Contribution Stabilization Program
https://www.osc.ny.gov/retirement/employers/csp/resourcesStockbridge Valley Central School District - Information Technology (2019M-13)
… in a timely manner. District officials did not provide IT security awareness training to employees. In addition, … are no longer needed. Provide employees with periodic IT security awareness training. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mTier 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
Sheriffs Undersheriffs Deputy Sheriffs Special Plan information for ERS Tier 36 members under Article 14B Sections 551 552 553 Leaves of Absence
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
… ERS Tier 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
Sheriffs Undersheriffs Deputy Sheriff Special Plan for ERS Tier 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-serviceA Message From Comptroller Thomas P. DiNapoli – 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 Sec 551 552 553 A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1841/message-comptroller-thomas-p-dinapoliTown of Marcy – Justice Court Operations (2020M-166)
… properly handled or made reasonable efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Tully – Justice Court Operations (2021M-10)
… oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted. Key Findings The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Investigation of Housing Discrimination Complaints
… Objective To determine whether the Division of Human Rights reviewed … and adjudicates housing discrimination cases. DHR is also a participant in the U.S. Department of Housing and … When DHR receives a housing discrimination complaint, it must notify the respondent that the complaint has been …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaints