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Village of Head of the Harbor – Justice Court Operations (2020M-110)

… and money orders and bank statements were missing. Ensure 330 receipts totaling $55,551 were deposited timely. Complete …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… counts, deposits and reports cash receipts and prepares, signs, reports and maintains a manual ledger of checks. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

REACH Academy Charter School - Cash Disbursements (2019M-130)

… in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… report - pdf] Audit Objective Determine whether: Goods and services were procured in a manner consistent with the … Determine whether goods and services were procured in a manner consistent with the …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when … Determine whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used competitive methods when …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom

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

… disbursements. Discontinue the incorrect practice of charging expenditures to the contingency account and instead …

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

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

… governmental administration in the Second Degree for destroying Town records. In December 2020, the …

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

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

… Coordinated Plan 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)

… complete report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and sewer … Determine whether Town of Varick Town officials effectively managed the water …

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)

… For seven consecutive years, an annual update document (AUD), which is a required annual financial report, was not … the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that …

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

… 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

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

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

… reports were not completed. The former Treasurer was arrested by the Chautauqua County District Attorney and pled …

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