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Dutchess County – Contract Monitoring (2023M-142)
… provided services in accordance with contract terms, and that payments were appropriate and supported. Key Findings County officials did not obtain … vendors were provided in accordance with contract terms and payments were appropriate and supported. As a result: …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142City of Long Beach - Budget Review (B19-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/long-beach-br-7-4.pdfCorporate Governance - Discrimination Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of efforts by Chipotle Mexican Grill, Inc., (Chipotle) to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/chipotle-discrimination.pdfCity of Lackawanna – Network Management and Internal Controls (2021M-215)
… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly implemented … information technology (IT) security controls to safeguard the network against unauthorized access or disruption. Key … officials did not establish adequate controls to safeguard the network against unauthorized access or disruption. City …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Security and UCS Days Worked Calculator
… Use the Security and UCS Days Worked Calculator to determine the total number of days worked the fiscal year (4/1-3/31). It is helpful when … Use this calculator to determine the total number of days worked the fiscal year 41331 …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorOpinion 92-15
… only in part to line-of-duty injury); (effect of workers' compensation determination) WORKERS' COMPENSATION -- Compensation Award (effect on … Municipal Law, §207-c) GENERAL MUNICIPAL LAW, §207-c; WORKERS' COMPENSATION LAW, §30(3): When a deputy sheriff is …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Town of Exeter – Town Clerk/Tax Collector (2024M-15)
Determine whether the Town of Exeter (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections accurately and in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/exeter-town-2024-15.pdfCity of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced, routinely monitored financial operations and took approp
https://www.osc.ny.gov/files/local-government/audits/pdf/north-tonawanda-2020-90.pdfTown of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… New Hyde ParkGarden City Park Union Free School District Bank Reconciliations 2018M80 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … Spencer Volunteer Fire Company Apparent Misappropriation of Funds 2015M114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsTown of Yorkshire – Financial Management (2021M-109)
… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Town of Oyster Bay - Financial Condition Management (2020M-74)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and … Determine whether the Town Board Board and Town officials effectively managed the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Local Government Publications
… View reports and publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsTown of Dansville - Board Oversight (2014M-115)
… County and had a population of 1,842 as of the 2010 census. The five-member Town Board is the legislative body …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… over water and sewer charges. The Town was not properly billing all parcels in the Westport Water District for … perform an annual audit of the individuals involved with billing, collecting and accounting for water and sewer … provide adequate guidance and internal controls over the billing, collection and enforcement of water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Payroll Improvement Project Bulletin No. PIP-011
… (Deduction Codes 400, 403, 404, 412, 413, 414, and 432) will be converted at Go Live. ORP Changes Record and … (Deduction Codes 400, 403 404, 412, 413, 414, and 432 in v 9.1) will be converted to Savings Plans Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Avoiding a Rejected DRO – Divorce and Your Benefits
… and the Internal Revenue Code (IRC) that provide for pension distributions at the earliest eligibility age do not … in the Common Retirement Fund. Upon retirement, a member’s pension benefit is calculated according to their retirement plan and the amount necessary to pay the pension is transferred to the pension reserve fund. The …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8) 180-Day Response
To determine whether the Gaming Commission adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s8-response.pdfBellmore Union Free School District – Payroll (2023M-129)
… School District (District) officials approved, supported and monitored overtime. Key Findings District officials did not always approve, support and monitor overtime. As a result, overtime expenditures … budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129