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City of Mount Vernon – Non-Payroll Disbursements (2021M-163)

… in the untimely payment of claims and litigation. As a result, the City’s reputation with its vendors was damaged … not ensure: 88 claims totaling $1.8 million were paid in a timely manner. 60 claims totaling $460,594 for essential … electronic disbursements to vendors unless their use is approved by the Council, and the City enters into banking …

https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163

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 – 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 – 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 – 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

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

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

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

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

… the length of service awards program (LOSAP) that started in 1990 was never audited. Key Recommendations Ensure AUDs …

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

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 – 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 – 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

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

… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …

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

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

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

… and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Board …

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)

… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …

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

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

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

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

… accounts that we reviewed had permissions that allowed the accounts’ users to install software on their computers … that we reviewed, only three (2 percent) were listed on the District’s software inventory and 27 (20 percent) were … software applications on 17 different computers. In addition, sensitive IT control weaknesses were …

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)

… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal …

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

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 …

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