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Area #9 – Wireless Network – Information Technology Governance
… and their related security systems can be quite complex, local government and school personnel can implement effective … (the SSID or name of the wireless network) using a naming convention that excludes identifiable information about the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkAccuracy of Reported Discharge Data (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … were not supported with required documentation, and all 74, therefore, should have been classified as dropouts. … To determine the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-follow2018 Annual Audit
The objectives of our examination were to determine whether claims were appropriate
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditJericho Fire District – Professional Services (2012M-236)
… internal controls over the procurement of professional services for the period January 1, 2011 to July 31, 2012. … the County of Nassau in which it is located. The District services approximately 13,600 residents. An elected … the use of competitive methods when procuring professional services. We reviewed all five professional services …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Sole Custody Reporting
… Annually, on or before March 1st, the Sole Custody Reporting web application will be open for … annual financial statements. Agencies are reminded that all bank accounts under their administrative control must be … Video (mp4) User Manual Training PowerPoint For all questions regarding Sole Custody Reporting, contact OSC …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term … oversight over financial operations. When oversight of financial operations and long-term planning is not … financial decisions were inaccurate. In addition, three of the five Commissioners did not comply with NYS Town Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… not have written contracts with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue press-numbered …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… determine if host community fees were properly disbursed for the period July 1, 2015 through August 31, 2016. … The County of Franklin Solid Waste Management Authority is an independent public benefit corporation established to … treating and disposing of solid waste. The District is governed by a seven-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andLiberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4City of Poughkeepsie – Budget Review (B6-17-1)
… by adopting a local law to override the State’s legislated cap on the tax levy increase. The City’s adopted budget …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Monsey Fire District – Audit Follow-Up (2020M-62-F)
… years, an annual financial report (AFR), 1 which is a required annual financial report, was not properly … District’s financial activities. Background The District is a district corporation of the State, distinct and separate … The elected five-member Board governs the District and is responsible for its overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of … and partially implemented two recommendations. Until all recommendations are fully implemented, the Board cannot …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fEligibility, the Benefit and Filing – Police and Fire Plan
… between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows … a pension equal to: 1/60th (1.66 percent) of your FAS for each year of service credit; and 1/60th (1.66 percent) of your FAS for each year of prior service, including prior service …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingTheresa Fire District – Audit Follow-Up (2021M-60-F)
… pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Theresa Fire … between 331 and 1,018 days late. The Board did not audit all claims prior to payment and did not annually audit the … and did not implement seven recommendations. Until all recommendations are implemented, the Board cannot ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fWorld Trade Center Presumption – Special 20- and 25-Year Plans
… rescue, recovery or cleanup efforts, and you were employed by a participating employer of NYSLRS or another New York … at that time, you should be aware of the benefits provided by the World Trade Center Presumption law. You may be …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49)
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49.pdfThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual (2024-S-32) (180-Day Response)
To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s32-responsesed.pdfCharles R. Drew Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2024-S-19)
To determine whether the costs reported by Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s19.pdfFinancial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdf