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Town of Crawford – Town Clerk (2021M-82)
… pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Schoharie County Court and Trust Funds (2022-C&T-3)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made … lien . [1] These actions are recorded in the County Clerk’s office when payments are deposited as required by … the Surrogate’s Court . Together, the Commissioner, County Clerk and Surrogate’s Court must develop sound procedures and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventorySherburne-Earlville Central School District – Financial Management (2024M-61)
… agreed with our findings. Appendix B includes our comments on the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … $8,936 and potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… Rochelle (City) officials could take additional steps to increase physical accessibility to programs and services … City officials could consider taking additional steps to increase physical accessibility at selected City facilities. … assess the feasibility of taking additional steps to increase physical accessibility for the 171 components …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Unified Court System Bulletin No. UCS-88
… a one (1) grade appointment or promotion from a salary at or above the maximum, the Increment Code of 04YR must be … to report the Pay Change associated with employees who are at or above the maximum of their grade and who receive a one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawHousing for Seniors
… the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and … to assist in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental … SARA Program – HANAC Corona Senior Residence (HANAC) in Queens, Serviam Heights LLC (Serviam) in the Bronx, Victory …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… building, as required. One officer turned off the light, sat in a reclined position, and remained motionless for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followSUNY Bulletin No. SU-155
… To notify agencies that TIAA–CREF (Teachers Insurance and Annuity Association – College Retirement Equities Fund) has … in Payroll Bulletin No. 866 (Instructions for Entering Supplemental Retirement Annuity and Tax Deferred Annuity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuitySchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andBloomingburg Fire Company #1 – Disbursements (2013M-83)
… the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. … including $19,900 in foreign fire insurance premiums. For the same period, the Company made 149 check disbursements … The President did not ensure disbursements were made for proper company purposes. The President allowed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Reporting and Utilization of Bias Incident Data (Follow-Up)
… reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followBenefit Eligibility Assessment Process (Follow-Up)
… Interest Office of Temporary and Disability Assistance and NYC Human Resources Administration: Benefit Eligibility …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s activities for the … its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… estimates for the annual budget that are reasonable based on available current information and historical data and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mBeacon City School District – Claims Auditing (2016M-20)
… $66.3 million, respectively. Key Findings The Board did not develop a comprehensive job description that outlines the … when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did … which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Norwich 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