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Town of Pharsalia – Board Oversight (2018M-59)
… 2021, he was sentenced to serve one to three years in a State prison. Key Recommendations Disburse Town money only … Perform a thorough annual audit of the financial records, reports and supporting documentation. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Putnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or access that could result in important …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… to the public by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s … goals are being met. Post required information on CIDA’s website. Submit accurate reports to State oversight agencies. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectPlainville Fire District – Board Oversight (2021M-91)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Village of Hancock – Insurance Withholdings (2022M-108)
… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. Two retirees overpaid a total of …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Town of Minetto – Information Technology (2022M-9)
… and unused local user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency … are disabled in a timely manner. Adopt written procedures for user accounts and permissions and a comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… renovation or improvement are subject to an enforcement mortgage that secures a lien against a property. Budgeted … redevelopment plans was not always timely. Enforcement mortgage property records did not always contain work-in-progress status and an activity history was not retained …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesGeneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts … The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Mid-Hudson Library System – Procurement (2016M-261)
… cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Becoming Eligible for a Benefit – Career Plan
… Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan
… to receive a retirement benefit, even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… to receive a retirement benefit, even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefitBecoming Eligible for a Benefit – Police and Fire Plan
… to receive a retirement benefit, even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefitTown of Clarkson - Justice Court Operations (2018M-57)
… complete report - pdf] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts … collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did not … As a result, 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57West Buffalo Charter School - Payroll (2018M-72)
… West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… to fuel usage records. Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate … The storage tanks are inspected monthly. The Supervisor of Transportation and Business Manager should ensure fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Central Valley School District - Separation Payments (2018M-153)
… was performed for all payments processed in the payroll system during the audit period, totaling $113,064. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions without required applications, …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … Determine whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Italy – Multiyear Planning (2017M-53)
… purpose of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, … Town of Italy Multiyear Planning 2017M53 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53