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

… 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

… … Coordinated Plan 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 2012, and the length of service awards program (LOSAP) that started in 1990 was …

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)

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …

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 …

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

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

Determine whether the City of Poughkeepsie Industrial Development Agency CPIDA Board properly evaluated and awarded projects and monitored the performance of the businesses that received financial benefits

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)

… enforced. Key Recommendations Ensure that the Director and Loan Committee prepare loan status reports for the Board. Ensure that loans are properly enforced. … Board officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

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)

… (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and appropriately used. … lack of written policies and procedures for scholarship funds allowed the former Central Treasurer (Treasurer) to use …

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

… … New Career Plan information for ERS Tier 1 members covered by …

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)

The purpose of our review was to assess the Departments progress as of February 2022 in implementing our recommendations in the audit report released in May 2019

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)

… 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. … payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key …

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)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor:  …

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

Sodus Central School District – Software Management (2022M-64)

… install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 … a complete and comprehensive software inventory list of all authorized, appropriate and necessary software …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… complete report – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the Clerk-Treasurer was consistent with his individual … for income tax purposes. Key Recommendations Ensure that all salaries and benefits provided are Board approved. …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Oversight of Direct Placement of Children

… Objective To determine whether the Office of Children and Family Services (OCFS) has … evidence that the Local District provided the courts with all critical case information, which the courts rely on to … standards, policies, or procedures for supervising all direct placement cases that it has for similar child …

https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-children