Search
LGAC - Meeting Minutes - Full Board - March 1, 2018
New York Local Government Assistance Corporation Full Board Meeting Minutes, March 1, 2018.
https://www.osc.ny.gov/files/debt/pdf/lgac-minutes-full-board-03-01-18.pdfMedina Central School District - Tax Collection (2019M-151)
Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-151.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection, 2018
The techniques and tools utilized to detect fraud, waste and abuse in both public-sector and privatesect or organizations are continually evolving.
https://www.osc.ny.gov/files/reports/special-topics/pdf/data-analytics-2018.pdfHammond Fire District – Board Oversight (2024M-151)
… adopted required policies and completed required training. Key Findings The Board did not adequately monitor … 176-e which requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed the required training and three Board members completed the training …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… High School District (District) officials developed an information technology (IT) contingency plan to help secure … High School District District officials developed an information technology IT contingency plan to help secure and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationEfforts to Collect Delinquent Taxes
… Program The Department’s mission is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the taxpayer …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesOpinion 90-46
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by … Whether you may pay a $19700 refund to a county which amount reflects that portion $500 of each index …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Inventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… or arbitration when such actions result in the payment of retroactive salary. If you would like legal documents … you send our Member and Employer Services Bureau a copy of the legal document for review. You will be charged for the employer portion of this adjustment in a future annual billing. 1 Updated …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditUser Access Controls Over Selected System Applications (Follow-Up) (2021-F-8)
To determine whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those applications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f8.pdfUser Access Controls Over Selected System Applications (2019-S-34) 180-Day Response
To determine whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those applications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s34-response.pdfCUNY Bulletin No. CU-844
… Fire Safety Differential and Special Assistant for Events (SAFE) Team Leader for IBT 237 employees. Affected Employees: … Safety Differential CUNY (Earnings Code FSD) and the CUNY Safe Team Differential (Earnings Code CSF) are effective … Fire Safety Differential and Special Assistant for Events SAFE Team Leader for IBT 237 employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-844-cuny-2025-increases-assignment-differentials-eligibleVillage of Schaghticoke – Board Oversight (2023M-78)
… periodically reviewing bank statements, cancelled check images and bank reconciliations prepared by the …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Greece Central School District – Procurement of Professional Services (2024M-129)
… not always seek competition for professional services. As a result, officials cannot assure taxpayers that professional … 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mOpinion 88-11
… Law, §1-102[1]). Furthermore, there is no statutory mandate that such property be sold at public sale or that … to extinguish the reversionary interest. Although your letter makes reference to a restrictive covenant, we are …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Membership Milestones for Employees’ Retirement System (ERS) Members
… If you are in the Employees’ Retirement System (ERS), no matter which retirement tier and plan you’re … Plan Before Retirement: Immediately upon joining the system, you are covered by certain job-related death and … of important benefit milestones for Employees Retirement System members …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersTown of Smithville - Annual and Claims Auditing (2020M-41)
… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Monthly Transaction Report - November 2025
The New York State Common Retirement Fund (CRF) manages assets internally through passive investment strategies and invests with external managers to meet its public equities allocation.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/november-2025.pdfMonthly Transaction Report - December 2025
The New York State Common Retirement Fund (CRF) manages assets internally through passive investment strategies and invests with external managers to meet its public equities allocation.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/december-2025.pdfOpinion 95-7
… "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL COOPERATION -- Procedures (authority of district … governed by article 13 of the Town Law may enter into a municipal cooperation agreement pursuant to article 5G of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7