Search
Central Valley Central School District – IT Asset Management (S9-22-7)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 8 percent of the sampled assets were not properly accounted for. … Appendix B includes our comments on issues raised in the District’s response letter. … audit schools statewide IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… needed. Of the initial reports three recommendations, two were implemented and one was not implemented. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followSelected Aspects of the Dam Safety Program (Follow-Up)
… the deficiencies identified and its internal policy for inspection frequency was not consistent with its actual … plans to prevent or mitigate the adverse consequences of a dam failure. Key Finding Department officials made …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followEast Hampton Housing Authority – Board Oversight (2017M-33)
… among employees or, when that is not practical, increase managerial oversight. Discontinue the practice of keeping on …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Opinion 90-16
… with the municipality if he or she receives a direct or indirect pecuniary or material benefit as the result of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Audit Committee Charter Guidance and Template
… a framework and offer guidance that boards of education can use for establishing an audit committee charter. A sample … purposes, they need not be residents of the district. This can help ensure that the committee has the appropriate level …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany and Saratoga counties Erie …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while … attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the … of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersManagement of the Student-School Matching Algorithm
… Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school … public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmTier 3 — Accidental Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… … Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 …
https://www.osc.ny.gov/retirement/publications/1841/tier-3-accidental-death-benefit20-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… ERS Tier 36 Article 14B Sections 551 552 553 The 20Year Retirement Benefit Section 552 …
https://www.osc.ny.gov/retirement/publications/1841/20-year-retirement-benefit25-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 25Year Retirement Benefit Section 551
https://www.osc.ny.gov/retirement/publications/1841/25-year-retirement-benefitCredit for Previous Public Employment or Military Service – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Credit for Prev Public Employment or Military Service
https://www.osc.ny.gov/retirement/publications/1841/credit-previous-public-employment-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriff Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Service for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1840/additional-service-credit-sick-leave-section-41jThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… report, The Mitchell-Lama Program: Awarding Housing Units and Maintaining Waiting Lists (Report 2014-N-3 ). Background Our initial audit report, which was … Awarding Housing Units and Maintaining Waiting Lists ( 2014-N-3) … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followFire Island Union Free School District – Claims Auditing (2023M-114)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (PPSI). Key Findings District officials did not adequately secure user account access to the network and shared network … the network between June 2015 and August 2022. Adequately secure shared network folder access, resulting in users …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andCity of Salamanca – Employee Benefits (2023M-96)
… consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 … combined purchase prices of approximately $46,400 did not have required asset tags and/or were not on the inventory … Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139V.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code