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Allegany-Limestone Central School District - Financial Management (2018M-129)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Town of North Salem - Agricultural Exemptions (2018M-194)
… (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted … exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly calculated. Key Recommendations Ensure property owners submit an initial or renewal application, …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Alternative and Out-of-Service Death Benefits – State Police Plan
… plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. Out-of-Service Death Benefit If you are a …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. Out-of-Service Death Benefit If you are a …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… County as required. The Board: Did not establish, by local law or resolution, one granted exemption. Key Recommendations … should: Ensure all exemptions are established by local law or resolution. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… pursue cost-effective measures by exploring the potential for offering select special education services in-house. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureBolton Central School District - Fund Balance Management (2018M-249)
… Adopt annual budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… we reviewed, contained the required applications, renewal forms or supporting documentation to verify eligibility for the exemption or accuracy of … Correctly calculate granted exemptions. Report the transfer of four properties with agricultural exemptions to …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following municipal audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit fieldwork in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsMatter of Merton Simpson v. Department of Civil Service
… from 1996 to 2006. A similar test was utilized in 1996 for some open competitive titles. It was alleged that the …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceCUNY Bulletin No. CU-273
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Units: SB, SE, SM, SP, SU, SV, SW, SX and SZ Effective Date Paychecks dated September 28, 2006 OSC Actions OSC will … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-273-city-employees-union-local-237-dues-and-agency-shop-feeFishers Island Union Free School District – Website Transparency (2023M-28)
… of Information Law (FOIL) online submission request for records. Key Recommendations Post all required and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… report – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials completed annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Operational Advisory No. 34
… an Activity to a Contract Line using the Project Guide For more information about project activities see the Guide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractWorcester Central School District - Fund Balance Management (2022M-75)
… of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Inspecting Highway Bridges and Repairing Defects (Report 2012-S-33). Background In our initial audit report, which was issued on Report April … NYSTA implemented the three recommendations we made in our initial report. Key Recommendations None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… information to ensure all disbursements were appropriate and necessary. As a result, the Company made unnecessary … Ensure adequate records were maintained. As a result, we and the Board could not determine whether all collections … as required. Develop adequate written financial policies and procedures. Key Recommendations Revise the bylaws or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… training. Key Recommendations Develop written procedures for granting, changing and disabling network user accounts. … and follow up with employees who have not completed the required IT security awareness training. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of … services. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationTown of Barker – Justice Court Operations (2016M-422)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through September 19, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422