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Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… bonds or notes at private sale, regardless of limitations on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and …
https://www.osc.ny.gov/debt/approvalsOverview – When Employees Retire
… Responsibility Employees must apply for retirement in order to start receiving their pension. To apply, by law, … . As an employer, you can file a disability application on behalf of your employee, but other applications or …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewSexual Offender and Management Treatment Act Program
… 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which established the civil … SOMTA. The SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and who, based on their mental abnormalities, pose a …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programFishers Fire District – Financial Condition (2021M-128)
… corrective action. Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Corning – Procurement (2020M-93)
… of Corning (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even though the … seeking competition. Although the Board was required to document its rationale for awarding the contract to a …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93City of Johnstown – Information Technology (2020M-127)
… failure to protect PPSI can have significant consequences on the City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127South Seneca Central School District – Online Banking (2021M-164)
… conduct online banking and none of the employees involved in online banking received Internet security awareness … Update the Policy and perform online banking transactions on a dedicated computer. Amend the bank agreements to require …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Brocton Central School District – Claims Audit (2023M-15)
… corrective action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a … that Board policy is followed regarding dual signatures on checks …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyPembroke Central School District - Investment Program (2023M-130)
… investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lodi – Town Hall Capital Project (2024M-130)
… corrective action. Appendix C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Volney – Financial Operations Oversight (2024M-93)
… budgets for fiscal years 2023 and 2024 that were not based on prior-year results of operations. Transparency was … the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an … to sign and certify the accuracy of the hours reported on their time cards. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… at the Recycling Center, such as adequate clearance on the latch side of doors to accommodate a wheelchair. … physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Town of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately … estimates that reflect realistic operating needs based on historical or other known trends. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… used to weigh and measure commodities that are sold on the basis of their weight, volume or size. Key Findings … not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately … periodically an inventory of parking tickets issued and on hand is conducted. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416State Agencies Bulletin No. 296
… 716 and the NHRP 517 replace the previous file layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Cost-Saving Ideas: Establishing an Effective Fleet Management System
… CostSaving Ideas Establishing an Effective Fleet Management System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system