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Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Segregate the duties over payroll processing or implement compensating controls to ensure that the payroll …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… one recommendation was partially implemented and six recommendations were not implemented. … The purpose of …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not … most cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have … adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… The devastating number of job losses caused by the COVID-19 pandemic caused a … to pay these bills may result in service shutoffs, which increases economic stress on families and can damage local … in arrears; and Allocation of state funds and authorized cost recovery. Analysis Economic and Policy Insights: …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Tax (RPT Director) either used incorrect assessment values or tax rates and an inconsistent payment calculation process …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components (components) we reviewed, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… physical accessibility for the 83 components identified in this report. Village officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 541 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… accessible parking spaces with marked access aisles, a main entrance with at least 18 inches of maneuvering … Center, such as curb ramps with accessible slopes, a main entrance with a door closing speed of at least five … physical accessibility for the 86 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… 49 components at the Town Hall, such as carpets or mats at entrances and interior spaces securely attached to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… Findings Officials did not adequately account for, secure or properly procure fuel and motor oil inventories. Had …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… U.S. Department of Housing and Urban Development CDBG-DR funding to address the devastation from these storms, … and $35.8 million in National Disaster Resilience Grant funding. GOSR has used these funds to assist impacted … which GOSR paid $189,540, may not have been eligible for funding. In our sample, we identified potentially duplicated …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsBorrowing Against Your Contributions – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Borrowing Against Your Contributions
https://www.osc.ny.gov/retirement/publications/1525/borrowing-against-your-contributionsLimitations – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Final Average Salary Limitations
https://www.osc.ny.gov/retirement/publications/1525/limitationsOverview – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Final Average Salary Overview
https://www.osc.ny.gov/retirement/publications/1525/overviewBecoming Eligible for a Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Becoming Eligible for a Benefit
https://www.osc.ny.gov/retirement/publications/1525/becoming-eligible-benefitWorld Trade Center Presumption – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 World Trade Center Presumption
https://www.osc.ny.gov/retirement/publications/1525/world-trade-center-presumptionAvailable Options – State Correction Officers and Security Hospital Treatment Assistants Plan
… ERS Tier 3 5 and 6 members under Article 14CO Available Options …
https://www.osc.ny.gov/retirement/publications/1526/available-optionsCreditable Service – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Creditable Service
https://www.osc.ny.gov/retirement/publications/1526/creditable-service