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Limitations – Coordinated Plan For ERS Tier 5 Members
… … Coordinated Plan information for ERS Tier 5 members under Article 15 Final Average Salary …
https://www.osc.ny.gov/retirement/publications/1523/limitationsOverview – Coordinated Plan For ERS Tier 5 Members
… … Coordinated Plan information for ERS Tier 5 members under Article 15 Final Average Salary …
https://www.osc.ny.gov/retirement/publications/1523/overview-0Divorce – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Divorce …
https://www.osc.ny.gov/retirement/publications/1522/divorceNiskayuna Central School District – Capital Improvement Fund (2019M-134)
… properly established, monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and … improvement project. Monitored and accounted for the capital project, and ensured that work completed was within …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… charged to the community education program expenditure account instead of the literacy program, totaling $728,000. … in the correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationGloversville Enlarged School District - Claims Auditing (2019M-244)
… purposes. Key Findings Signed checks were printed before the claims auditor audited and approved claims. Claims for … and approved prior to payment. Credit card claims, paid by wire transfers, were not audited and approved prior to … $16,664 were not adequately supported. Key Recommendations The claims auditor should: Audit and approve claims before …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Cherry Valley Fire District - Board Oversight (2019M-141)
… fund policy. Ensure that fire protection contracts were signed, that the services provided were billed for and that … fund policy. Ensure that fire protection contracts are signed, services provided are billed for and costs are …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Baldwinsville Central School District – Fuel Inventory (2022M-106)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Financial and Organization Capacity
… Department of Labor Wage Theft Investigations Dashboard New York Stock Exchange Securities and Exchange Commission Yahoo … … Online resources for state agencies researching the financial and organization capacity of a propsective …
https://www.osc.ny.gov/state-vendors/vendrep/financial-and-organization-capacityXVI.4 Overview – XVI. Financial Reporting
… This section outlines policies for selected specialized areas that apply to agencies in the State reporting entity, accountability for some of which is solely or largely the responsibility of … REV. 01/01/2017 … This section outlines policies for selected specialized areas that apply to agencies in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfReview of the Financial Plan of the City of New York, December 2022
New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4, after transfers, but City finances could come under pressure amid a slowing economic recovery and an increase in demand for City services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2023.pdfCollege Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfOpinion 92-55
… AND EMPLOYEES -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, … village may not contract to provide, at the expense of the private owners, a village employee to perform testing of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Physical and Financial Conditions at Selected Mitchell-Lama Developments
… Objectives To determine whether Mitchell-Lama developments supervised by … what services were provided. $392,038 in salaries where the general ledgers did not include the employees’ … for parties, meals, and gifts, including a $9,037 Rolex watch provided as a retirement gift for a building …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsCustodial Service Contract Procurement and Oversight
… maintaining the quality of service. The audit covered DOE’s procurement of the contracts as well as its efforts to … Ensure all applicable PPP Guidelines are followed (i.e., inclusion of detailed cost breakdown of the services …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversight