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Town of Byron – Procurement (2024M-11)
… complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services. Key Findings The Town Board (Board) and Town officials did not always comply with GML Section 103 … complied with New York State General Municipal Law GML and Town policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipEmployer Contribution Calculation
… Laws of 2015 – A.7670 (Abbate) / S.4982 (Ortt) – Provides for the calculation of employer contributions for the funding of the New York state and local employees’ … Provides for the calculation of employer contributions for the funding of the New York state and local employees …
https://www.osc.ny.gov/legislation/employer-contribution-calculationStay Informed – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Stay …
https://www.osc.ny.gov/retirement/publications/1522/stay-informedChallenging a Determination – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 …
https://www.osc.ny.gov/retirement/publications/1522/challenging-determinationCost-of-Living Adjustment – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 …
https://www.osc.ny.gov/retirement/publications/1522/cost-living-adjustmentAvailable Options – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 …
https://www.osc.ny.gov/retirement/publications/1522/available-optionsTier Status – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier Status …
https://www.osc.ny.gov/retirement/publications/1522/tier-statusBrunswick Central School District - Online Banking (2020M-6)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsChittenango Central School District – Information Technology (2023M-155)
… complete report – pdf] Audit Objective Determine whether the Chittenango Central School District (District) officials … access or develop an IT contingency plan. As a result, the District’s IT system and its personal, private and … users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialPublic Safety Overtime
… public safety work that is directed, controlled and paid for by a public employer and reimbursed by a private entity. Regulation 315.5 identifies criteria for determining whether public safety overtime constitutes … of his or her job duties as certified by the Sheriff. For Public Safety Overtime to be Reportable to NYSLRS The …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeDiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past ten years and its 24 percent rate of … and to balance the budget. Still, some sectors have lost jobs in the past year or seen growth slow.” New York City is … job expansion since the end of World War II. The 907,600 jobs added since 2009 is twice as many as during the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsEDSS - Glossary of Terms
… message the state agency needs to relay to OSC that is not covered in any other field. Dates Start Date The anticipated … Example: If the original approved OSC procurement total was $3 million, and the state agency would like to … current amendment amount is $400,000. Grant Procurement Total (sum of all contracts awarded including renewals) The …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsTown of Oxford – Financial Condition (2024M-135)
… [read complete report – pdf] Audit Objective Did the Town of Oxford (Town) Board (Board) receive complete and accurate … budget officer. He is responsible for providing the Board with financial reports. The Town’s general and highway fund … fiscal year AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Medicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, and timely … to Medicaid recipients. NYSOH is the State-run health plan marketplace organized under the Department where individuals, … NY State of Health NYSOH New Yorks online health plan marketplace properly sent accurate complete and timely …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthUncollected Penalties
… 2007 through February 1, 2013. Background The Department's mission is to foster a competitive food and agriculture … payments) are all assigned to one employee. An absence of management oversight has significantly increased the risk that errors, omissions and even irregularities can occur …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penalties