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Elba Central School District - Financial Management (2018M-96)
… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Village of Canastota - Board Oversight (2018M-256)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Special Disability Benefits – Career Plan
… you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the … heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the … heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the … heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the … heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsThe New York State Procurement Integrity Act
… of the Research Foundation of the State University of New York, prohibiting conflicts of interest by state officers and …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… pdf] Audit Objective Determine whether the Ogdensburg City School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The District did not … Determine whether the Ogdensburg City School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Ellenville Central School District – Network User Accounts (2022M-18)
… network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and disbursements for … Conservation District provides services and funds projects to improve and maintain wildlife habitat, help control and … Adopt written policies and procedures related to cash receipts and disbursements, including a comprehensive …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andPeekskill City School District - Network User Accounts (2021M-195)
… manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … disabled. Provide periodic IT security awareness training to all users who use IT resources. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Village of Schaghticoke – Board Oversight (2023M-78)
… – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately … approximately $1.9 million. Key Findings The Village did not always competitively bid or obtain quotes for purchases …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Town of Esperance – Fund Balance (2016M-405)
… the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately … by 9 percent over the last three fiscal years, resulting in an accumulation of $154,849, or 137 percent of the … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Adopt a written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Background The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The Authority, which was established in 1951 according to State Public Housing Law, is governed by … who collect rent have unique user names and passwords in the computer system. Authority officials do not generate …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Town of Cicero - Procurement (2020M-8)
… However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key … Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andState Police Bulletin No. SP-218
… Effective Dates Effective in paychecks dated May 26, 2021. OSC Actions At the request of the PBA, OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesState Agencies Bulletin No. 1929
… agencies that the pensionable overtime earnings limit for Tier 6 TRS members for school year 2021-2022 is $17,301. Affected … 6 TRS. Questions Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m