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Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… for the three entities. The Agency retains additional rent payments from long-term leases that were executed prior …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 … through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Chautauqua – Fiscal Stress (2013M-220)
… million. Key Findings The Board did not develop reasonable budget estimates for the general town-wide fund and did not … revenues for mortgage tax by $154,157 and the rental of real property by $77,580 in the three most recent … capital needs. Key Recommendations Ensure that the annual budget includes all necessary appropriations and that the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may … credit for your unused, unpaid sick leave at retirement. To be eligible, you must retire directly from public employment or within a year after separating from service. The additional service …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveContributing Toward Your Retirement – Article 14 Benefits
… you make on or after October 1, 2013* are: Not reported as wages for federal income tax; Reported as wages for New York State and local income taxes; Reported as wages for Social Security; Reported as wages to the New York …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementX.3 Overview – X. Guide to Vendor/Customer Management
… the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six … Railroad employees received costly payments due to long-term practices related to Hours of Service that may have been avoidable. For …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… approve or monitor its projects. The Board did not verify job creation goals or other criteria while assessing material … Monitor all active projects to determine whether job creation and/or retention goals are being met. Post …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectPlainville Fire District – Board Oversight (2021M-91)
… - pdf ] Audit Objective Determine whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the … Determine whether the Plainville Fire District District Board of Fire Commissioners Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91North Syracuse Central School District – Professional Services (2022M-34)
… service providers without seeking competition. Used a request for proposals (RFP) process to select certain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Village of Hancock – Insurance Withholdings (2022M-108)
… Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. Two retirees overpaid a total of $477 … agreed with our recommendations and indicated that they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Brighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left Village … erroneously reported an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Objective Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board provided adequate oversight of financial … (bylaws) were followed. As a result, neither the Company nor we were able to confirm all money was recorded … Determine whether the Schonowe Volunteer Fire Company Inc Company Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Minetto – Information Technology (2022M-9)
… user accounts or a comprehensive written IT contingency plan to minimize the risk of data loss or suffering a serious … and permissions and a comprehensive written IT contingency plan. Town officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Shelter Island Union Free School District - Fund Balance (2020M-23)
… $1.7 million in appropriated fund balance was not used to fund operations during this time. The unemployment … prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and District policy. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… whether Ulster Board of Cooperative Educational Services (BOCES) officials adequately managed and monitored network … prevent unauthorized use, access and loss. Key Findings BOCES officials did not adequately manage and monitor network … prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate access by users …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. … general fund budget totaled approximately $744,000 for the 2012 fiscal year. Key Findings The District does have … of State Comptroller. The Board does authorize each claim for payment and indicates their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … who approves all District claims, audited payments to the BOCES itself. The Treasurer does not directly … Certain reserves had significant balances when compared to their respective liabilities. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Town of Pharsalia – Board Oversight (2018M-59)
… of our audit and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59