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Essex 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-167

Bloomingburg 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-financial

Seneca County – Water and Sewer Operations (2017M-4)

… by an elected 14-member Board of Supervisors. Water district appropriations for 2016 were $571,784 and the … The Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s operational needs. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Village 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-101

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five elected members and is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

State 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-annuity

Operational 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-payable

Ordinary 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-benefit

Additional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits

… you must retire directly from public employment or within a year after separating from service. The additional credit … unused, unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or … credit cannot be used to reach the five years. Qualify for a better retirement benefit calculation. For example, if you …

https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341j

Young 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-technology

Sexual 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-program

Bay 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-claims

Young 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-financial

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Renaissance 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-198

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… decisions. We noted: Fiscal year-ending 2021 general fund cash was overstated by approximately $330,000. Annual …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and … implemented. Current weights and measures software does not have audit trail capabilities. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and