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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES Ontario Seneca Yates Cayuga Wayne …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… written IT contingency plan or provide IT security awareness training. Key Recommendations Properly manage … IT contingency plan and provide periodic IT security awareness training. School officials agreed with our …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Pelham Union Free School District – Information Technology (2021M-134)

… unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key Findings District officials did not … use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communicated confidentially …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

Fishers Fire District – Financial Condition (2021M-128)

… transparency. Key Recommendations Adopt realistic budgets with reasonable estimates of revenues, appropriations and … financial and capital plans. Officials partially agreed with our findings and recommendations and indicated they …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) … Determine whether the Warren County Local Development Corporation Corporation …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process

… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … the need to have a strong claims auditing function and, where allowable by law, have chosen to delegate their …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… accounts or develop a written IT contingency plan that details how District officials would respond to IT … recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

City of Johnstown – Information Technology (2020M-127)

… safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can have significant consequences on the City, such as reputation damage, lawsuits, a disruption … user accounts were disabled. Have a written contract or service level agreement (SLA) with the IT service provider to …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

South Seneca Central School District – Online Banking (2021M-164)

… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and … Determine whether the South Seneca Central School Districts District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Henrietta Fire District – Financial Condition (2021M-27)

… indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Town of Corning – Procurement (2020M-93)

… officials used a competitive process to procure goods and services. Key Findings Town officials did not always seek … required, when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors … providers we examined, Town officials purchased goods and services totaling $299,046 from 21 vendors and nine providers …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

Village of Fort Plain – Leave Benefits (2020M-101)

… and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… card policies. Obtain and attach proof of attendance at conferences for each authorized District traveler and ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

Overview – When Employees Retire

… apply for retirement in order to start receiving their pension. To apply, by law, the appropriate application must be “filed with the Office of the State Comptroller” within a specific time period. … . As an employer, you can file a disability application on behalf of your employee, but other applications or …

https://www.osc.ny.gov/retirement/employers/when-employees-retire/overview

C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)

… funds during the period October 2009 to December 2012. In addition, during this period, the President made …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194

Ordinary Death Benefit – New Career Plan

… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit

Divorce – Article 14 Benefits

… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …

https://www.osc.ny.gov/retirement/publications/1644/divorce