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City of Salamanca – Employee Benefits (2023M-96)
… because the City Common Council (Council) and Board of Public Utilities (BPU) Commissioners did not provide the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network and PPSI stored on … service network user accounts which account for 11 percent of the District’s enabled accounts. The majority of these accounts belonged to former employees and were last …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… 60 fixed assets we examined, including computers, musical instruments and science equipment. 34 assets with combined …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected …
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
… for firefighters. General Municipal Law 12 authorizes the governing board of a municipal corporation or fire … necessary expenses for travel, meals, lodging and tuition. The law also requires specific approvals that vary depending on the location of the training school or course of instruction. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersSUNY Bulletin No. SU-59
… Purpose To notify campuses of the new processing procedures for bi-weekly employees who are part-time. Affected Employees … agencies must report the percentage of time worked for part-time employees paid on a bi-weekly basis. This … employees are hired, rehired, or concurrently hired for the 2001 Fall semester, report the actual percentage of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-59-suny-part-time-employees-paid-bi-weekly-basisEnforcement of Mitchell-Lama Surcharge Provisions
… Mitchell-Lama developments.) Mitchell-Lama apartments are rented or sold through waiting lists kept by each … calendar year. If the reported aggregate annual income of all occupants of the unit exceeds the development’s maximum …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsCase Management (Follow-Up)
… recommendations included in our initial audit report, Case Management (Report 2021-N-9 ). About the Program The New … with community-based organizations (providers) to provide case management services, which help older persons with … more than 31,000 seniors received over 515,000 hours of case management services in City fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followFire District Information: Fire District Training Providers
… Cathy DeLuca, Event Coordinator Phone: (518) 275-6585 Email: [email protected] Course Certified Through: 6/3/2027 … Thomas J. Rinaldi, President Phone: (540) 292-1529 Email: [email protected] Course Certified Through: … Contact: Frank T. Simeone Phone: (845) 357-2660 ext. 100 Email: [email protected] Address: 139 Lafayette Avenue, P.O. Box …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersSt. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … towns and 12 villages. The County, which has a population of approximately 112,000, is governed by an elected 15-member …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County is located in eastern New York State and has a population of approximately 48,000. The County is governed … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258East Bloomfield Fire District – Financial Operations (2017M-154)
… distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Travel Advisory No. 5
… – Travel and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) . Agencies are … in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the financial activity to safeguard District assets for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65West Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing … The West Nyack Fire District is a district corporation of the State and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Fire Prevention, Safety and Control
… facilities. These inspections are conducted by fire safety experts from the Office’s Facilities Evaluation and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Town of Oxford – Procurement (2024M-88)
… process when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88PUC Achieve Charter School – Board Oversight (2016M-316)
… through March 30, 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources that is not under the control of the local school board. The School, which is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created … Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowing