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Montrose Fire District – Claims Auditing (2025M-53)
… other things, determines that the fire district complied with its written policies, and that each purchase was for a … These claims included purchases totaling $32,896 made with District credit cards. Audit Summary We reviewed 166 … through an online payment system and at a local coffee chain. Although officials claimed that the purchases were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Cohocton – Procurement (2025M-13)
… goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. For …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Beekmantown Fire District No. 1 – Investment Program (2025M-69)
Did Beekmantown Fire District No 1 District officials develop and manage a comprehensive investment program
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Rhinebeck – Claims Auditing (2025M-147)
… [read complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) … Period June 1, 2023 – September 30, 2024 Understanding the Audit Area The claims audit is often the last line of defense for … Did the Village of Rhinebeck Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Auburn Enlarged City School District – Building Access (S9-26-13)
… to current employees and 448 issued to non-employees, of which 137 are shared devices. 1 Each of the District’s … methodology and standards are included in Appendix C. The Board of Education (Board) has the responsibility to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/10/auburn-enlarged-city-school-district-building-access-s9-26-13Blue Point Fire District – Financial Management (2026M-20)
… in budgeted appropriations. Expenditure variances exceeded 20 percent in 2020 through 2024, with the highest variance …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/blue-point-fire-district-financial-management-2026m-20Batavia City School District – Building Access (S9-26-10)
… the Audit Area Building access controls are essential for enhancing security and enabling school officials to manage and monitor entry points within educational institutions. These systems … implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/31/batavia-city-school-district-building-access-s9-26-10DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… From 2017 to 2022 New York’s four licensed casinos brought $176 million in gaming tax revenue to host and regional local governments, but only … saw gross gaming revenues exceed pre-pandemic levels in 2022. That did not translate into greater local gaming taxes, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesCost Reporting of Programs Operated by Gateway-Longview, Inc.
… (Gateway) to the State Education Department (SED), Office of Children and Family Services (OCFS), Office of Mental Health (OMH) and Department of Health (DOH) were properly calculated, adequately … Gateway to the State Education Department SED the Office of Children and Family Services …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incQuality of Internal Control Certification
… (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, … Control Act by April 30 of each year by submitting a certification and internal control summary detailing the … 2012, the Division submitted its annual Internal Control Certification and reported full compliance with all but one …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… (Report 2019-S-54 ). About the Program New York State is rich in surface and ground water resources, with over … freshwater lakes, ponds, and reservoirs that are used for drinking, bathing, and recreation. As the State’s … may also pose risks to people who use the waters to swim, boat, or fish. Timely reporting of overflow events to the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… York City Department of Education (DOE) and, at its Queens location, a private-pay-funded day care service. However, … of children enrolled at SteppingStone’s Queens location can elect to drop off their children as early as … approximately 582 students with disabilities at its two locations: one in Queens and the other in the Bronx. The DOE …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualChallenging a Determination – Career Plan
… Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1642/challenging-determinationChallenging a Determination – En-Con Police Officers Plan
… been incorrectly denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and directed to the Hearing … of the hearing process when we receive your written request. If you have questions regarding the hearing process, …
https://www.osc.ny.gov/retirement/publications/1822/challenging-determinationTier Status – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/tier-statusVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population … Village of Arcade Internal Controls Over Purchasing 2013M37 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37State Agencies Bulletin No. 328
… version of PS Query so they will be compatible with and run effectively in the upgraded version of PS Query. Affected … queries that agency users identify as essential to be run in the first few days after the upgrade. OSC will provide … Public query associated with their agency code that they run (Most Public query names begin with an agency code.) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/328-renaming-ps-queries-preparation-upgradeState Agencies Bulletin No. 1198
… Transfer transactions Note: This Bulletin describes the AI processing for the above types of transactions (i.e., New … of last character in the field must be numeric If the AI Hire transaction does not include a valid SSN, the … assigned EMPLID is returned to the submitting agency. The AI message coming back to the agency will have the “Tempoary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyTier Status – Career Plan
… System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
… When you join the Retirement System, you are assigned to a tier … 8, 2010, and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 …
https://www.osc.ny.gov/retirement/publications/1513/tier-status