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Rockland County Community College - Employee Benefits (2020M-5)
Determine whether the College can obtain cost savings by reducing the costs of employee benefits.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-co-2020-05.pdfGreen Initiative 2013 Annual Report
The Office of the State Comptroller (OSC) continues its efforts to promote sustainable government practices
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-green-initiative-annual-report-2013.pdfOverview – Employer Contributions and Rates
… participating employer, your annual employer contributions help ensure future retirement benefits can be paid. To … Employer contributions help ensure the proper funding of retirement benefits To …
https://www.osc.ny.gov/retirement/employers/contributions/overviewOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfTown of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
The purpose of our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through March 31 2015
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Membership Milestones for Police & Fire Retirement System (PFRS) Members
… on the left or scroll down to see how your years of service affect your retirement benefits. For specific … Eligible for an out-of-service death benefit, if you leave public employment and die prior to your retirement. With 20 … Eligible for an out-of-service death benefit, if you leave public employment and die prior to your retirement. With 25 …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations and information technology (IT) for … in Fulton County. The District is governed by the Board of Education, which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andOversight of Child Protective Services (2021-S-17) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with relevant laws, regulations, and procedures to promote the safety and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s17-response.pdfVillage of Argyle – Water Billing and Collections (2023M-148)
… complete report – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did … As a result, delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
Determine whether the Village of Remsen Village ClerkTreasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage Village finances
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/binghamton-housing-authority-2022-87.pdfState Agencies Bulletin No. 819
… Purpose To inform agencies of procedures for adding or changing employee addresses. … is used to determine the proper taxation requirement of the NYS Department of Taxation and Finance for New York State residents and … To inform agencies of procedures for adding or changing employee addresses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservRochester Academy Charter School – Credit Cards (2022M-208)
… Officials did not perform an effective and timely review of credit card charges. As a result: School officials … School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Oversight of Residential Domestic Violence Programs (2017-S-16) 90-Day Response
To determine whether the Office of Children and Family Services is maintaining adequate oversight of residential programs for victims of domestic violence...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s16-response.pdfState Agencies Bulletin No. 560
… work station, is considered to have worked a minimum of one-half day for the purpose of computing overtime compensation. An employee working a … that overtime compensation is paid only for work in excess of the basic 40-hour work week. An employee eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andVillage of Johnson City – Oversight of Justice Court Operations (2015M-29)
… our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 … elected five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit period, the Court collected over $628,000 in receipts and disbursed over …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Opinion 97-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to … Whether pursuant to section 1182 of the Real Property Tax Law a village may waive all or a …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Administration of Self-Insured Workers’ Compensation Plans (2018-S-33) 180-Day Response
To determine whether the Metropolitan Transportation Authority’s self-insured agencies administer their workers’ compensation plans to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s33-response.pdfVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets.
https://www.osc.ny.gov/files/local-government/audits/pdf/scotia-jc-44.pdfMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdf