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Leaves of Absence and Service Credit – Special 20- and 25-Year Plans
… Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 members receive half …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditPlattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overRapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not always made by authorized …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Court Facilities Aid and Assistance Programs 2019-S-4
To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible expenses. The a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s4-response_0.pdfControls Over Vehicle Use and Transportation Related Expenses (Follow-Up) (2022-F-38)
To determine the extent of implementation of the five recommendations included in our initial audit report, Controls Over Vehicle Use and Transportation-Related Expenses (Report 2019-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f38x.pdfMental Health Education, Supports, and Services in Schools (Follow-Up) (2023-F-34)
To determine the extent of implementation of the five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f34.pdfOpinion 93-23
… basis by examining the chair's powers and duties in connection with the specific contract. Even if the interest … unless the chair has any of the listed powers or duties in connection with the contract. Although the chair would not have the listed powers or duties in connection with most town electrical contracts (see, e.g., 26 …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Patient Safety Center Activities and Handling of Revenues (Follow-Up) (2023-F-16) 30-Day Response
To determine the extent of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f16-response.pdfOpinion 88-54
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Law, §4.26; also see McKinney's Statutes, §§41, 43). Therefore, it is our opinion a town board resolution …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Town of Stamford - Annual and Claims Auditing (2018M-227)
… complete report - pdf] Audit Objective Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: … Determine whether the Board ensured that audits of records and claims were performed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Kings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/kings-park-2020-22.pdfTown of Orange – Former Highway Superintendent’s Records (2019M-30)
Determine if the former Highway Superintendent (Superintendent) maintained adequate and appropriate records and reports.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/orange-2019-30.pdfCity of Mount Vernon – Payroll (2014M-347)
… Purpose of Audit The purpose of our audit was to determine if City officials provided sufficient oversight of employee time and attendance and leave accruals for the … City of Mount Vernon Payroll 2014M347 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Letter of Authorization and Fee Agreement
Sample Letter of Authorization and Fee Agreement to used when working with Abandoned Property Location Services.
https://www.osc.ny.gov/files/unclaimed-funds/pdf/sample-finder-agreement.pdfMilitary and Naval Affairs, Division of
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/division-military-and-naval-affairs.zipHousing and Community Renewal, Division of
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/division-housing-and-community-renewal.zipTemporary and Disability Assistance, Office of
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/office-temporary-and-disability-assistance.zip