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Graded Rates – Contribution Stabilization Program
… in the Retirement System graded rates depends on the gap between the System average rate and the previous graded rate: If the gap is 1 percent or more, then the graded rate will … rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. Fiscal Year End …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Charter School for Applied Technologies Payment to Affiliated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… over the Court's and the Supervisor's financial activities for the period January 1, 2012 through June 19, 2014. … and accountabilities. Prepare and provide proper receipts for all money collected. Conduct a thorough annual audit of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and information … The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is governed by … Use a request for proposals process to select professional services and ensure proper documents are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Beacon City School District -- Budget Review (B6-15-4)
… totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The preliminary …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of Mexico – Financial Management (2023M-170)
… fund balance level. Village officials agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. … BOCES officials did not adequately support meals provided at meetings were appropriate, which increased the risk that … unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and the Clerk-Treasurer’s maintenance of the financial records and reports for the period June 1, … Village of Fleischmanns Financial Condition and ClerkTreasurers …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… 1, 2012 through June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town … Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBrentwood Union Free School District – Information Technology (2023M-83)
… ensured computerized data was safeguarded by monitoring network user accounts, providing network users with information technology (IT) security … District officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… complete report – pdf] Audit Objective Determine whether Dutchess Board of Cooperative Educational Services (BOCES) … audit boces dutchess …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… 13 years ago. Limit student information and financial application access rights and permissions based on a user’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userChautauqua County – Court and Trust Funds (2020-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2017 through February … maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York … records and properly reported the condition of court and trust funds to the State Comptroller as prescribed by …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… financial decisions and identify and correct errors was limited. The Supervisor did not: Properly record revenues in … fund balances to the Board. File the Town’s 2021 or 2023 Annual Financial Reports (AFRs), as required by New York … (Town Law) Section 123. Had the accounting records been presented to the Board and the Board members fulfilled the …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… at the Town Hall, such as at least one van accessible parking space and an accessible route with openings in the … no larger than one half inch. 11 components at the Airport, such as accessible parking spaces with marked access aisles and an accessible …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… soap dispensers and hand dryers mounted at an accessible height. 16 components at the Fire Department Headquarters, …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Lewis County – Purchase Cards (2024M-41)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Electronic Documents Submission System (EDSS)
… easily and securely submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of Contracts (BOC). … the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online … The Office of the New York State Comptroller OSC has implemented …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edss