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OnTECH Charter High School - Information Technology (2023M-71)
… Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
Determine whether Copiague Union Free School District District officials properly managed nonstudent network user accounts and financial software access controls
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Indian River Central School District – Financial Condition Management (2022M-92)
… the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District’s financial condition. Key Findings The Board and District … Additionally, the District’s reported surplus fund balance as of June 30, 2021 was 10 percent, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… complete and accurate capital asset inventory records. The District Superintendent (Superintendent) was responsible … capital asset inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s … contained one or more of the following exceptions: For all 90 capital assets reviewed, certain key information such …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… and prepared and signed his compensation checks without a Board member or Department official confirming the payment … action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Street and Sidewalk Cleanliness
… Objective To determine whether the New York City Department of … the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our audit covered …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. … The District’s general fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally … and files the delinquent annual financial reports for 2010, 2011 and 2012 with OSC. Direct the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367SUNY Bulletin No. SU-177
… of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach … on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act expires on 12/31/10; …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer … of the Office of the State Comptroller’s (OSC) approach to update affected employee records. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… Board-adopted credit card policy authorizes issuing credit cards to certain District officials. The policy states that … for all individuals who are issued District credit cards. We found that the only individual bonded was the … member, official or employee responsible for using credit cards. Ensure that all credit card transactions are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Monroe County – Golf Course Contract Management (2014M-111)
… February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake Ontario, …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Department’s revenue … implement, and monitor written policies and procedures for all Department operations, and regularly review and update …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137State Agencies Bulletin No. 912
… Purpose To notify agencies of changes to the processing of support … order arrears. Affected Employees Employees who currently have active arrears for a single petitioner and whose … OSC Actions OSC will update the Garnishment Spec panels in PayServ to reflect this change. Garn Spec 1 also will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/912-processing-change-support-order-arrearsVested Retirement Benefit – Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitEscalation – Article 14 Benefits
… of a benefit, based on the cost-of-living index. Service retirement benefits can be eligible for either full or … amount paid. The full escalation date for a service retirement is the first day of the month following the date … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/escalation