Search

Newfane Central School District – Financial Management (2020M-88)

… The practice of annually appropriating fund balance that is not needed to finance operations and overstating …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)

Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… [ read complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) … Determine if the former Highway Superintendent Superintendent …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

City of Middletown - Information Technology (2018M-235)

… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… If warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Jefferson Central School District – Fund Balances (2015M-236)

… contributions, compensated absences and unemployment insurance, with balances totaling $592,843, appeared to be … fund balance and reserves. Review all reserve balances and transfer excess funds to unrestricted fund balance, where …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… cash receipts and nonpayroll disbursements were adequate for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.2 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)

… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate … public work projects that exceed the bidding thresholds in accordance with GML. Review project proposals before …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and

SCAM ALERT

… Published November 27, 2024 NYSLRS is monitoring a potential cyber threat involving Retirement … Scam Alert NYSLRS is monitoring a potential cyber threat …

https://www.osc.ny.gov/retirement/scam-alert

Accounts Payable Advisory No. 64

… XII.9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check Guidance: A vendor may request New … Section 9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check . …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checks

Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … Services is responsible for providing temporary assistance to eligible individuals and families with social service and … agencies. Department managers did not implement procedures to review contractual performance measures to ensure that …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… was to assess the City’s hydroelectric power operations and software management for the period July 1, 2015 through … Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and maintains a variety of services for the benefit of its …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)

… Purpose of Audit The purpose of our audit was to determine whether the Board audited … 1, 2015 through March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193

Town of Marbletown – Financial and Capital Planning (2017M-234)

… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and capital plans … as a fund balance and reserve policy to adequately address the Town’s operational and capital needs for the period …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234

Cost-of-Living Adjustment – New Career Plan

… your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and … (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten … selected an option that pays a lifetime benefit to your beneficiary, and the beneficiary is your spouse, he or she …

https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustment

Applying for Previous or Military Service Credit – Career Plan

… our Member & Employer Services Bureau. Please include as much information as you can about the period of employment … determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous public … your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to purchase it at …

https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-credit

Cost-of-Living Adjustment – Career Plan

… is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different option at … (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten … plans that allow for retirement, regardless of age, after a specific number of years); or Receiving a disability …

https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustment