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Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… Charter School 3 (School) officials appropriately track, inventory and safeguard information technology (IT) assets … can make up a significant portion of a school’s IT asset inventory, in both value and quantity. The cost of the … of Operations and special project managers maintain inventory records. Audit Summary School officials did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36DiNapoli Announces State Contract & Payment Actions for December
… added transparency and current information about the number and types of contracts entered into by the state. This … benefits to state and local government employees with CVS Caremark through 2018. Approved a $180 million emergency …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberMonroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating contract for the … 744,000. The County Executive and the 29-member County Legislature govern County operations. The operating budget …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … an independent public benefit corporation whose goals are to advance job opportunities and economic welfare in the Town … The Board did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… was to evaluate controls over the Treasurer’s activities for the period January 1, 2013 through August 12, 2014. … and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end … from its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mState Agencies Bulletin No. 770
… incentive awards for quality employment training and placement services” to be administered by the State of New … improvement and modernization of employment, training and placement services for veterans, and recognize eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsNormal Retirement – Article 14 Benefits
… benefit is reduced by 50 percent of your primary Social Security benefit. Your retirement benefit may be … of credited service and a $60,000 FAS Estimated primary Social Security benefit = $12,000 50 percent × $60,000 = … Total Annual Benefit + Full Escalation Filing Your Application for Service Retirement (RS6037) must be on file …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… July 1, 2014 through December 31, 2015. Background The North Syracuse Central School District is located in the … North Syracuse Central School District Payroll Access and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Elwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … each transaction. Segregate duties to ensure that no one person can both initiate and approve electronic transfers. If one person initiates the transaction, another authorized person …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Rondout Valley Central School District – Fixed Assets (2023M-36)
… cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart … proper approval. Key Recommendations Maintain accurate inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. Obtain authorization to dispose of fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 through … wages and pay rates. Adopt policies and procedures for the cash receipts process and ensure that collections are … HadleyLuzerne Joint Youth Commission Governance and Cash Receipts 2016M262 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mMonticello Joint Fire District – Fiscal Operations (2017M-80)
… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board … the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Irvington Union Free School District – Information Technology (2016M-266)
… Purpose of Audit The purpose of our audit was to examine internal controls over information technology (IT) … allows for the use of personal email through external mail servers. District staff are able to access websites that are unrelated to their District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Horseheads Central School District – Financial Condition (2016M-138)
… Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The … did not use any of the available money in the debt service fund to reduce debt service expenditures of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in … million from the same time last year. “Growth in local sales tax collections for April was modest for the third … reporting to help local officials better understand how sales tax is performing in their part of the state.” In April …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearDiNapoli: Local Sales Tax Collections Up 3% in November
… is due. In the third month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The … (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… 2014. The Treasurer does not provide the Board with bank reconciliations for review and there is no evidence that the Board reviews bank statements or canceled checks. The Treasurer does not … within 60 days after the close of the fiscal year. Review bank statements, canceled checks and bank reconciliations as …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… not properly safeguard seized property, including cash, drugs, firearms and vehicles, according to an audit released today by State Comptroller Thomas P. … cases and could result in dangerous items, such as drugs and firearms, making their way back into our … did not properly safeguard seized property including cash drugs firearms and vehicles according to an audit released …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyTrain On-Time Performance
… line, delays by categories, and on-time performance (OTP) statistics to management and the MTA Board’s Transit and Bus … Division of Car Equipment, and Operations Planning. OTP statistics are reported separately for weekdays and weekends. …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performance