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Pavilion Central School District – Financial Management (2017M-62)

… Purpose of Audit The purpose of our audit was to review the District’s financial … Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is governed by an elected seven-member Board of Education and operates two schools with approximately 740 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62

Indian River Central School District – Financial Condition Management (2022M-92)

… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … they would take corrective action. … Determine whether the Indian River Central School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

Town of Salina – Information Technology (2013M-256)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over information technology (IT) for the … March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

Cost-of-Living Adjustment – Divorce and Your Benefits

… to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the … permits, forbids, or requires the ex-spouse to receive a COLA distribution. NYSLRS will interpret general terms in a … the ex-spouse is entitled to receive a continuing pension payment option benefit as a beneficiary, and even if COLA …

https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustment

Partial Lump Sum Payment at Retirement – Divorce and Your Benefits

… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …

https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement

City of Little Falls – Financial Condition (2021M-54)

… financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. As a result, the … the Council did not receive sufficient financial reports to monitor City finances. General fund balance declined to …

https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Village of Nelsonville – Financial Operations (2012M-242)

… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight activities for the period June 1, 2011, … 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242

Village of Arcade – Internal Controls Over Purchasing (2013M-37)

… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37

Town of Saugerties – Information Technology (2015M-117)

… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets were adequately … on an ongoing basis or restrict administrative rights to those who need them to perform their jobs. The Board also has not provided Town …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

City of Mount Vernon – Financial Reporting and Oversight (2020M-96)

… Council and City officials for the effective management of operations. Key Findings The City Council and officials … financial information for the effective management of operations and, as a result, the City lost its credit … Council and City officials for the effective management of operations …

https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96

Town of Friendship – Water Accountability (2013M-281)

… Purpose of Audit The purpose of our audit was to determine if Town officials are adequately monitoring … 2012 to August 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an … not aware of the extent of water loss until we brought it to their attention. We compared water production reports …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281

Scio Central School District – Capital Assets (2024M-45)

… of Schools (Superintendent) and former Business Administrator (Administrator), while familiar with the District’s asset … (Board) ensured that the Superintendent and former Administrator complied with the District’s policy, complete …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… officials established adequate controls over user accounts to help prevent unauthorized use, access, and loss, and … did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … control weaknesses were also communicated confidentially to officials . Officials did not: Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information

Town of Western - Supervisor’s Records and Reports (2022M-184)

… File the required annual update document (AUD) with New York State Office of the State Comptroller. As of August 11, 2022 …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Village of Sidney – Financial Activities (2023M-14)

… – pdf] Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and Clerk-Treasurer properly monitored … exceeded $293,000. Delinquent taxes totaling $575,182 date back to fiscal year 2011-12 and officials cannot …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Holland Central School District – Claims Audit (2021M-210)

… initiate corrective action. 1 New York State Education Law Section 1709 (20-a) … Determine whether the Holland Central …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

IX.7.F M-Year Legislation – IX. Federal Grants

… Most federal grant award funding has a limited period of availability. Some grant’s … liaison to confirm the award period to ensure that federal funding authorizations are not withdrawn prematurely. Guide … Operations REV. 07/31/2015 … Most federal grant award funding has a limited period of availability …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation