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Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… agreed with our recommendations and indicated that they plan to take corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userSUNY Bulletin No. SU-365
… agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected … of CYF and CAL are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly … agencies of OSCs automatic processing of the NonLeap Year Factor Change for Fiscal Year 20242025 for SUNY CAL and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calTown of Bennington – Town Clerk (2013M-319)
… 2013. The Clerk did not issue press-numbered receipts for all transactions where no other evidence of receipt was available. The Clerk did not record all receipts in the cash receipts journal and did not deposit … is resolved. Issue press-numbered duplicate receipts for all transactions when no other form of receipt is available. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56)
To determine if the Office of Temporary and Disability Assistance (OTDA) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s56.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfTown of Union – Financial Condition (2016M-192)
… Audit The objective of our audit was to evaluate the Town’s financial condition for the period January 1, 2014 through … than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit … have not yet retired, and you die less than one year after leaving public employment, your beneficiary would receive 100 … gainfully employed. If you die within one year of leaving your public employer, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyTown of Milo - Real Property Tax Exemption Administration (2018M-210)
… with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… 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/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Metropolitan Transportation Authority: East Side Access Cost Overruns - March 2013
The MTA is constructing one of the largest and most complex public works projects in the country, East Side Access (ESA).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2013.pdfTown of Murray – Capital Projects (2014M-086)
… to review the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.2 million. Key Findings The … oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Town of Livonia – Justice Court (2015M-76)
… fees so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and records or engage the services of an independent public accountant to do so. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period January 1, … The purpose of our audit was to review the Town Clerks fiscal …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Multiple Dwelling Property Inspections (2018-MS-1)
… Determine if municipalities are utilizing resources to perform FSPM inspections of residential buildings with … Follow-up on violations did not always occur timely to ensure violations were resolved. Key Recommendations … and institute basic MD inspection program procedures to ensure: All MD properties are inspected, as required. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Opinion 2002-8
… district; (2) no improvement may have been constructed or service provided for the district at any time since the … that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If the board determines to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Selkirk Fire District – Procurement of Professional Services (2021M-55)
… Fire District (District) officials solicited competition for professional services. Key Findings District officials did not solicit competition for professional services. During our audit period, District … without soliciting competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Town of Grafton – Audit Follow-Up (2013M-113-F)
… was to assess the Town’s progress, as of March 29, 2016, in implementing our recommendations in the audit report released in August 2013. Background The Town of Grafton is located in … was to assess the Towns progress as of March 29 2016 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Hounsfield - Claims Auditing (2019M-215)
Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/hounsfield-2019-215.pdf