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McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the District for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialSeneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Village of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was unable to sufficiently …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … is composed of five elected members and is responsible for the Company’s overall financial management. For 2014, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesState Agencies Bulletin No. 838
… Questions about this Bulletin may be directed to your Payroll Auditor. … To explain OSCs automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityOperational Advisory No. 18
… IDs (see table below). Business Units should ensure that all ROA vouchers that reference Vendor IDs 0RASP00000 and … June 1, 2015. The Bureau of State Expenditures will delete all unpaid vouchers that reference these Vendor IDs on June … System (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment Vendor issues its own …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableOrdinary Death Benefit – Article 14 Benefits
… 90 days of service and your death occurs: While you are on the payroll; or While you are on an authorized medical leave for up to two years (which may … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. … Article 14 information …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… The School had operating expenses for the 2014-15 fiscal year of approximately $2.7 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologySexual Offender and Management Treatment Act Program
… mental abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has … The Office uses three psychiatric centers, Central New York Psychiatric Center, St Lawrence Psychiatric Center and … Key Recommendations None Other Related Audits/Reports of Interest Office of Mental Health: Selected Employee Travel …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… at greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student … School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven … Ensure that proof of residence documentation is current and maintained on file for each enrolled student. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… and accurate annual and monthly financial reports. As a result, the City Common Council (Council) did not have … financial decisions. We noted: Fiscal year-ending 2021 general fund cash was overstated by approximately … $330,000. Annual financial reports for 2018 through 2021 were not filed until after the resignation of the former …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and