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Accuracy of Reported Discharge Data (Follow-Up)
… when we examined DoE’s discharge classifications for its 2004-08 general education cohort (i.e., the students …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over … receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … manner. The civil clerk affixes the Sheriff’s signature to Department checks without his direct oversight or review. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andCity of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … and employees did not solicit competitive proposals for five of eight professional services providers who were … tested. City officials did not solicit written quotations for eight of 18 purchases tested totaling $73,661. The …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-562018 Annual Audit
… were to determine whether claims were appropriate and complied with (i) the New York State Workers’ … in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. From January through March 2018, the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… has established policies for disbursing restitution money retained in a victims’ trust fund, Department officials … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The … units under the Section 8 program. The Authority is governed by a seven-member Board of Commissioners (five … Key Recommendations Ensure that the Executive Director is compensated in accordance with Board and Council approved …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Legislature in 1970. The Library serves more than 16,000 community members and is governed by an elected five-member … contracts with the Library and submitted the required applications for use of the Library facility. The Board spent … performers and presents and requiring the submission of applications to use the Library facility. Review questionable …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. Background … received $6,400 in improper stipends and sold more unused vacation leave than her employment contract allowed. She also …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorSchool Districts’ Energy Performance Contracts (2013-MR-1)
… report - pdf] We also released 8 letter reports to the following school districts: Downsville Central School … , and Schoharie Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and … York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s appropriations. … press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra2013 Year End Report
… The objective of our examination was to determine whether payment requests (payments) to claimants and medical … and complied with the New York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background … by the Board or SFCC, are entered in the Board’s automated payment system, where they are subject to various edit and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSelected Aspects of Discretionary Spending
… for each. In addition, the policies should state what type of supporting documentation and formal approvals … certain types of discretionary expenses were proper, what would be considered reasonable amounts for such … propriety of certain discretionary expenditures totaling about $60,000. Among the items, questionable expenses …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Town of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Security Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation … corporation whose mission is to construct, maintain, and operate reservoirs in the upper Hudson River and Black … rivers when required by public welfare, including public health and safety. HRBRRD must adhere to the Office of …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followPayroll Improvement Project Bulletin No. PIP-003
… designation and renaming must be completed by May 29, 2020. The migration will be effective at Go-Live in late … to the guidelines below will be deleted on May 30, 2020. Queries that have been run in the last 18 months that … below. Updates must be complete on or before May 29, 2020 for queries to be included. Queries that have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andTier 4, 5 and 6 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 ERS Tier 36 Article 14B Sec 551 552 553 Tier 4 5 6 Accidental Death Benefit Article 15
https://www.osc.ny.gov/retirement/publications/1841/tier-4-5-and-6-accidental-death-benefitAdditional Benefits Under the 20-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Tier 36 Article 14B Sec 551 552 553 Addl Benefits Under the 20Year Plan Section 553 …
https://www.osc.ny.gov/retirement/publications/1841/additional-benefits-under-20-year-planAdditional Benefits Under the 25-Year Plan – 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 Addl Benefits Under the 25Year Plan Section 551e
https://www.osc.ny.gov/retirement/publications/1841/additional-benefits-under-25-year-plan