Search
Town of Pharsalia – Board Oversight (2018M-59)
… the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to … State prison. Key Recommendations Disburse Town money only after proper Board authorization. Perform a thorough annual …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Saratoga County Probation Department – Restitution Payments (S9-20-12)
… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Town of Huron – Financial Management (2014M-367)
… 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies … reasonable level of surplus fund balance to be maintained in each fund to meet the Town’s needs. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Rosendale – Justice Court (2014M-232)
… 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Groveland – Fiscal Oversight (2014M-285)
… December 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately 3,250. The Town is governed by an elected five-member Town Board. Budgeted … Oversee the work performed by the firm to ensure it is correct and that monthly Supervisor statements and budget …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Reporting Workers' Compensation Benefits – Legacy Reporting
… can be paid to your employees in three different ways. How your employees are paid those benefits determines how you report their salary and service to us: All payments … for up to one year for each incident. Tiers 2 through 6 — Do not report salary or days worked. Part salary paid by the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsTown of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by … The purpose of our audit was to evaluate the audit of claims process for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Submitting a DRO – Divorce and Your Benefits
… Law and Rules Section 2105. NYSLRS also requires proof of divorce, such as a copy of the parties’ judgment of divorce. Submit the DRO and a copy of the judgment of divorce to: NYSLRS Matrimonial Bureau 110 State Street Mail …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droCity of Salamanca - Collections (2023M-131)
… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The … could not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly … precluded us from determining whether deposits were made in a timely manner. 34 entries totaling approximately $50,000 …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… or ensure that authorized disbursements were supported and for appropriate District purposes. As a result, District … excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117State Agencies Bulletin No. 2241
… be effective beginning with Administration paychecks dated July 3, 2024, and Institution paychecks dated July 11, 2024. OSC Actions: OSC will process dues deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesSodus Central School District – Software Management (2022M-64)
… confidentially to officials. Key Recommendations Limit permissions for installing software to users who need …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… [read complete report - pdf] Objective Determine whether the Town of Brookhaven Local … Chairman, CEO and CFO questioned whether setting goals was practical, and said it was not legally required, the Board … recommendations and indicated they will take corrective action. Appendix B includes our comments on issues raised in …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… personal, private and sensitive information (PPSI) on mobile computing devices (MCDs). Key Findings District … personal private and sensitive information PPSI on mobile computing devices MCDs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andVillage of Waterford – Board Oversight (2022M-70)
… Determine whether the Village of Waterford Village Board Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Somers Central School District – User Accounts and Software Updates (2021M-153)
… event of a system disruption due to a disaster, ransomware attack or other event, employees have insufficient guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mLittle Flower Union Free School District – Fixed Assets (2022M-78)
… are lost and unaccounted for. These assets include nine desktop and 17 laptop computers. The fixed asset policy was … findings in our report. Appendix B includes our comments on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… were properly filed to receive Medicaid reimbursements. Key Findings Officials did not ensure students received all … to reduce the District’s cost to provide these services. Key Recommendations Ensure all reimbursable services provided … services are provided, where practicable, and valid session notes are prepared and retained for all such …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81