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Baldwinsville Central School District – Fuel Inventory (2022M-106)

… District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Village of Hancock – Insurance Withholdings (2022M-108)

… – pdf] Audit Objective Determine whether the Village of Hancock (Village) officials ensured insurance premium … the Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in … for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Tier 6 Defined Contribution Plan Option

… plan option, go to the Retirement Plans page of SUNY’s website . From there, click on NYS Voluntary Defined … Contribution Plan. Then, click For Agency/Employer at the top of the page. You can also call the plan administrator at …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option

Chestertown Fire District – Claims Processing (2016M-387)

… authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. Background The Chestertown Fire District is a district corporation of the State, distinct and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Bayport Fire District – Credit Card Use (2016M-394)

… of 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/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Orleans County – Court and Trust Funds (2014M-043)

… to ensure that financial activity is properly recorded and reported and that Court moneys are safeguarded for the period January … a court order, certain assets may be provided to the court and then delivered to the County Treasurer for safekeeping. …

https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043

Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)

… Park (Village) officials could take additional steps to increase physical accessibility to programs and services provided at selected Village … Village officials could consider taking additional steps to increase physical accessibility at selected Village …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34

Overtime Compensation – Enhanced Reporting

… , and meets other requirements, is pensionable (included in the definition of earnings for the purposes of a member’s …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensation

Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)

… Clifton Park (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27

City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)

… accessible parking spaces with marked access aisles, a main entrance with at least 18 inches of maneuvering … Center, such as curb ramps with accessible slopes, a main entrance with a door closing speed of at least five …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36

Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)

… applicable physical accessibility components (components) we reviewed, we identified 131 components (22 percent) where Town … Station, such as public service counters at an accessible height. 18 components at the Courthouse, such as signs at …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32

NYS Travel Information

Resources for agencies supervisors and employees related to travel expenses

https://www.osc.ny.gov/state-agencies/travel

New York State Financial Reporting

… State cash basis financial statements. Annual Report 2024 Annual Cash Basis Report on State Funds Prior Fiscal … Cash Basis Report on State Funds Monthly Report March 2025 Cash Basis Report Excel Previous Monthly Reports Fiscal Year 2024-2025 PDF: April | May | June | July | August | …

https://www.osc.ny.gov/reports/finance

McConnellsville Fire District – Financial Operations (2014M-19)

… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May … time sheet. … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… that claims were supported by adequate documentation. The Treasurer also did not prepare monthly bank reconciliations or reports. The Treasurer also has not filed the required annual financial … review when reviewing claims. The Board should not approve payments unless they are supported by appropriate …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167