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Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and … York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s appropriations. … press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… 30, 2013. Background Albany County is located in eastern New York State and has a population of approximately 303,000. …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015. … operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue … authorized. Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Fund on behalf of the City for the purpose of financing commercial and neighborhood development projects. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. HSOR is reimbursed for preschool … ineligible costs included $6,841 in personal service costs and $1,117 in other than personal service costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… to review the Village’s internal controls over selected financial operations for the period June 1, 2010, to October … Village of Scotia Internal Controls Over Selected Financial Operations 2012M148 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-1482018 Annual Audit
… Purpose The objectives of our examination were to determine whether claims were appropriate and complied with (i) the New York … identified 7,500 errors totaling more than $6.3 million. Of these, 775 errors totaling more than $4.4 million were … The objectives of our examination were to determine whether claims were …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditSecurity Over Critical Systems (Follow-Up)
… regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followEarnings Limits – Enhanced Reporting
… Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… complete report – pdf] Audit Objective Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term … oversight over financial operations. Key Findings The Board did not establish adequate long-term capital and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) … properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a sampling plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mRoosevelt Fire District – Length of Service Award Program (2025M-40)
… to cover all benefits paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or … The Board also could not demonstrate that the procurement of LOSAP investment management services was made … procurement policies and procedures when seeking to contract for LOSAP investment management services. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated … (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two fiscal years ended June 30, 2015. About the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualHazard Mitigation and Coordination (Follow-Up)
… and Coordination (Report 2021-N-8 ). About the Program Hurricane Sandy, or Superstorm Sandy, which hit New York City … in the United States. Over the course of 48 hours, Hurricane Sandy inflicted an estimated $19 billion in damages …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… and Sen. Marchione for sponsoring this proposal and helping implement reforms that will ensure New Yorkers are …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… Tier 2 under Sections 75d and 75e Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1507/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… information for ERS Tier 2 members under Sections 75d and 75e Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1507/full-and-part-time-service-creditApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 under Sections 75d and 75e Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1502/applying-previous-or-military-service-credit