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Village of Catskill – Accounting Records and Reports (2024M-66)
… – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and … to the Village Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the … required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… Town facilities. Specifically: 67 components at the Town Hall, such as signs with raised lettering and Braille. 26 components at the Town Hall Annex (Annex), such as van accessible parking spaces. 25 components at the Senior Center, such as accessible parking spaces with access aisles. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Town of Lodi – Town Hall Capital Project (2024M-130)
… Work associated with six change orders totaling $65,537 was completed without the Board’s approval. The Board … documentation, such as a certification that the work was performed and completed according to contract terms. Key … action. Appendix C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Planning Resources
… and Property Records Sample Inventory and Property Record Forms [pdf] Sample Inventory and Property Record Forms [.xlsx] Request Assistance or Ask a Technical Question …
https://www.osc.ny.gov/local-government/resources/planning-resourcesVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… whether Village officials ensured that cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … appeared to be valid expenditures. Village officials were unable to provide documentation to show that they …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process and … salary and wage increases for six employees, and there was no evidence that the Board approved 3 percent raises to …
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)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167State Agencies Bulletin No. 1704
… Purpose To notify agencies of an automatic Dues increase for certain employees represented by CSEA Affected Employees … OSC will automatically increase the biweekly deduction for Dues (Code 201) based on the annual salary amounts as … above exclude additional salary factors. Dues amounts for employees who receive an increase to base salary, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increaseCity of Ogdensburg - Payroll Processing – (2014M-207)
… was to review internal controls over payroll processing for the period January 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of … clerk’s work. The Council should ensure that a City official who is independent of the payroll process reviews …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… was to evaluate the internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. Background The C. H. … The Treasurer did not maintain reports of the Company’s financial activities, report to the governing body, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Cayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over … software programs that required licensing. Software was found on one computer that was not for a legitimate business purpose and was not in …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291City of New Rochelle - Elevator Inspections (2018M-62)
… report - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … Determine whether City Bureau of Buildings officials ensured that elevators …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Helping Hands School – Compliance With the Reimbursable Cost Manual
… Hands’ CFR and to Helping Hands’ tuition reimbursement rates, as appropriate. To Helping Hands: Ensure that all … of Interest State Education Department: The Arc of Orange County – Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsDivorce – Career Plan
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1642/divorceOrdinary Death Benefit – New Career Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitDivorce – Article 14 Benefits
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … However, it does not allow for a distribution of your pension until you actually retire, die or terminate … Single Life Allowance option may also be revoked. For more information on how your pension benefits can be affected by …
https://www.osc.ny.gov/retirement/publications/1644/divorceOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain … made by retirees who chose the Single Life Allowance option or certain alternative options may also be revoked. …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – Police and Fire Plan
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1512/divorce