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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

Determine whether the MainTransit Fire Department Department banquet manager manager made proper disbursements that were adequately supported reported and recorded and properly deposited and reported collections

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Serven Volunteer Fire Company – Board Oversight (2024M-97)

… of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97

Street and Sidewalk Cleanliness

… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and … to several data sources that monitor the cleanliness of NYC’s streets and sidewalks. This includes NYC311 sanitation …

https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanliness

Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)

… since 2009. The Treasurer also did not receive or review cancelled checks (or check images) and did not prepare … request that the District’s financial institution provide cancelled checks or check images. Prepare monthly bank …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367

SUNY Bulletin No. SU-177

… Purpose To inform agencies of the expiration of the HIRE Act employer … of the Office of the State Comptroller’s (OSC) approach to update affected employee records. Affected Employees … To inform agencies of the expiration of the HIRE Act employer …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-act

CUNY Bulletin No. CU-421

… Paid Leave, or Leave employees who had a FICA status of “ER FICA Exmpt”. The effective date of the change will be … Agencies will no longer have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-act

Rush Fire District – Internal Controls Over Financial Operations (2013M-255)

… Board-adopted credit card policy authorizes issuing credit cards to certain District officials. The policy states that … for all individuals who are issued District credit cards. We found that the only individual bonded was the … member, official or employee responsible for using credit cards. Ensure that all credit card transactions are …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255

Monroe County – Golf Course Contract Management (2014M-111)

… Monroe County is located in western New York on the south shore of Lake Ontario, comprises 19 towns, 10 villages and … daily deposits of golf-fee revenues into a County bank account. The operator did not perform or pay for a … operator to make daily deposits into a County-designated bank account. Require the operator to submit annual capital …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… October 9, 2013. Background Columbia County is governed by a Board of Supervisors which is composed of 23 members, … Committee members do not review monthly reports provided by the Director for accuracy or completeness. The Department … charge inspection fees up to the maximum amounts permitted by Regulation. If the Department had charged the allowable …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, financial condition and … 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not ensure the … fund balance policy; or developed policies and procedures to govern budgeting practices. Lacking established long-term …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Ordinary Death Benefit – State Police Plan

… and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time, lump sum …

https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefit

Vested Retirement Benefit – Career Plan

… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to the … Benefit section . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …

https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefit

Vested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits

… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to the … Benefit section . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …

https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefit

Vested Retirement Benefit – Police and Fire Plan

… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 … retirement with a reduced benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested …

https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefit

Escalation – Article 14 Benefits

… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/escalation

Vested Retirement Benefit – New Career Plan

… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to Service … Benefit . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …

https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefit

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… Discovery Charter School (School) officials ensured network and financial software access controls were adequate. … Key Findings School officials did not ensure that network and financial software access controls were adequate. … officials, we found that: Officials did not adopt adequate network and financial software policies, establish an IT …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)

… claims auditor was also the Information Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed a new claims auditor in July 2022 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149