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Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. … controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… totaling $782,518 prior to Board approval. Kept a Town computer used to record cash transactions upon leaving elected office. The computer was eventually returned; however, all data had been …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Sodus Central School District – Software Management (2022M-64)

Determine whether Sodus Central School District District officials ensured only appropriate necessary and authorized software was installed on District computers

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… [read complete report – pdf] Audit Objective Determine whether the Village … in overpayments for unused vacation and sick leave and unauthorized compensatory (comp) time. $11,000 per year of …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Leaves of Absence – New Career Plan for ERS Tier 2 Members

… ERS Tier 2 members covered by Sections 75h and 75i Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1509/leaves-absence

Cost-of-Living Adjustment – Career Plan for ERS Tier 2 Members

Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1508/cost-living-adjustment

Cost-of-Living Adjustment – New Career Plan for ERS Tier 1 Members

New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1504/cost-living-adjustment

Cost-of-Living Adjustment – Career Plan for ERS Tier 1 Members

Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1503/cost-living-adjustment

Special Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))

… members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m …

https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603m

Leaves of Absence – Coordinated Plan For ERS Tier 3 and 4 Members

… ERS Tier 3 and 4 members under Articles 14 and 15 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1522/leaves-absence

Ellicottville Central School District - Information Technology (2019M-14)

… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments and leave … Determine whether the Town of Fort Edward Town officials ensured that payroll payments and …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Cost-of-Living Adjustment

… COLA Increase The COLA for September 2025 through August 2026 is 1.2 percent. The percentage is applied up to the … a breakdown of credits and deductions and to see year-to-date totals throughout the year, you can view your pension … at the top right). Click View Pension Check link. Select date of the pension payment to view. (Return to Top) …

https://www.osc.ny.gov/retirement/retirees/cost-living-adjustment

Review of the American Academy of Pediatrics

… Purpose The objective of our examination was to determine whether payments made to American Academy of Pediatrics, District II (AAP) for various immunization … incurred in accordance with the work plans and were free of fraud, waste and abuse. Key Findings We found that …

https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatrics

Oversight of Contract Expenditures of Palladia, Inc.

… largest and most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to … schools, and families through alcohol and drug prevention treatment. In 2014, OASAS entered into a five-year $45.6 … under which Palladia would provide drug and addiction treatment services. During fiscal year 2017-18, Palladia …

https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-inc

Oversight of Direct Placement of Children (Follow-Up)

… ( 2017-S-30 ). About the Program OCFS oversees the State’s child welfare system, and its Central Office is responsible for supervising and coordinating child welfare services, including child protective services, foster care, and preventive …

https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-follow

Oversight of Selected Aspects of Traffic Controls

… 24/7 and is responsible for citywide traffic management, incident response, traffic signal operation and maintenance, … and information dissemination. The Department coordinates incident response with its Office of Emergency Response, the …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controls

Oversight of the Practice of Funeral Directing

… of most of these activities. BFD handles the licensure and registration of funeral directors, registration of funeral firms, investigation of consumer … BVR is responsible for administering the Electronic Death Registration System—EDRS—which health care providers, medical …

https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directing