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Town of Orange – Former Highway Superintendent’s Records (2019M-30)

Determine if the former Highway Superintendent Superintendent maintained adequate and appropriate records and reports

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

Leaves of Absence – Coordinated Plan for ERS Tier 6 Members

… information for ERS Tier 6 members under Article 15 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1530/leaves-absence

Leaves of Absence – Non-Contributory Plan for ERS Tier 2 Members

… for ERS Tier 2 members under Section 75c Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1506/leaves-absence

Leaves of Absence – Non-Contributory Plan for ERS Tier 1 Members

NonContributory Plan information for ERS Tier 1 members under Section 75c Leaves of Absence

https://www.osc.ny.gov/retirement/publications/1501/leaves-absence

Leaves of Absence – Coordinated Plan For ERS Tier 5 Members

… information for ERS Tier 5 members under Article 15 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1523/leaves-absence

Monsey Fire District – Board Oversight (2020M-62)

… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since … Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. Obtain an annual independent audit …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Town of Varick – Water and Sewer Operations (2021M-46)

… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … Determine whether Town of Varick Town officials effectively managed the water and …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Cost-of-Living Adjustment – Coordinated Plan for ERS Tier 6 Members

Coordinated Plan information for ERS Tier 6 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1530/cost-living-adjustment

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 2 Members

NonContributory Plan information for ERS Tier 2 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1506/cost-living-adjustment

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 1 Members

NonContributory Plan information for ERS Tier 1 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1501/cost-living-adjustment

Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 5 Members

Coordinated Plan information for ERS Tier 5 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1523/cost-living-adjustment

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… complete report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency … progress and document findings in writing. Require the City or one of the taxing jurisdictions to request the … Determine whether the City of Poughkeepsie Industrial Development Agency CPIDA …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)

… loan program. Key Findings The Lake Champlain-Lake George Regional Planning Board (RPB) did not monitor its loan …

https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loan

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

Leaves of Absence – Career Plan for ERS Tier 2 Members

… ERS Tier 2 members covered by Sections 75f and 75g Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1508/leaves-absence

Leaves of Absence – New Career Plan for ERS Tier 1 Members

… ERS Tier 1 members covered by Sections 75h and 75i Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1504/leaves-absence

Leaves of Absence – Career Plan for ERS Tier 1 Members

… ERS Tier 1 members covered by Sections 75f and 75g Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1503/leaves-absence

Hancock Fire Department – Audit Follow Up (2018M-236-F)

… report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the … The purpose of our review was to assess the Departments progress as of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-f

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… including payroll. Key Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and … pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… complete report – pdf]  Audit Objective  Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed. Key Findings  The former Supervisor did not properly collect and disburse …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172