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

Village of Arcade Internal Controls Over Purchasing 2013M37

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

Erie County Probation Department – Restitution Payments (S9-20-11)

… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

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

… was made available to the City Council and City officials for the effective management of operations. Key Findings The … and officials did not have adequate financial information for the effective management of operations and, as a result, … the required annual financial report (AUD) with our office for fiscal years 2016 through 2019. The Council did not take …

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)

… if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. Background … four council members. Budgeted water fund appropriations for the 2013 fiscal year totaled $193,819. Key Finding … the amount of water produced with the amount billed for, and were not aware of the extent of water loss until we …

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

Disability Retirement – Divorce and Your Benefits

… NYSLRS’ retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not … disability benefit constitutes marital or separate property in a matrimonial action. Whether a member’s …

https://www.osc.ny.gov/retirement/members/divorce/disability-retirement

OnTECH Charter High School - Information Technology (2023M-71)

… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Board of Trustees (Board) and officials did … is an increased the risk of School computers being exposed to malicious software. Develop and adopt an IT contingency …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Copiague Union Free School District - Information Technology (2023M-150)

… two user accounts assigned to employees that left the District more than 17 years ago. Ensure that employees had the appropriate access to the financial software necessary to perform their job …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

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

… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …

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

Randolph 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-inventory

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

… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …

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

Street and Sidewalk Cleanliness

… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our audit covered the period …

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)

… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …

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

… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …

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

CUNY Bulletin No. CU-421

… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …

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

Schuyler 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-and

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

… the Board provided proper oversight of District operations for the period January 1, 2012, through August 27, 2013. … comprises five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $329,600 for the 2013 fiscal year. Key Findings The Board-adopted …

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)

… of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating contract for … 2014. Background Monroe County is located in western New York on the south shore of Lake Ontario, comprises 19 towns, 10 villages …

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