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Ignition Interlock Program Monitoring (2015-MS-4)

… audit was to determine if counties using public resources for the State’s Ignition Interlock Program were adequately … the program to help ensure the safety of the public, for the period January 1, 2010 through May 29, 2015. … It requires that, as a condition of being sentenced for certain alcohol-related offenses occurring on or after …

https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

State Agencies Bulletin No. 2090

… to notify agencies the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2023 is $19,729.00. Affected Employees Tier … with Chapter 368 of the Laws of 2018, the overtime limit increases each calendar year. The amount of the increase is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023

Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)

… BOCES did not enter into intermunicipal agreements with its component districts for the operation of adult and … on a timely basis. Enter into intermunicipal agreements with component districts for self-sustaining adult education …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188

Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. … four council members, is the legislative body responsible for managing Town operations. The Board has the overall responsibility for overseeing the financial activities of the Town, …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208

Introduction to PS Query Training

Upon completion of this course, participants will be able to: identify the basic components of query design; create a basic query; open and run an existing query; modify and save an existing query as a private version, and more.

https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ps-query-training.pdf

Hempstead Union Free School District – Management of District Resources (2014M-253)

… Purpose of Audit The purpose of our audit was to assess internal … 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an elected five-member Board of Education, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m

Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)

… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29

Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)

… and Braille, and closing speed of at least five seconds for doors with automatic closers, and One at the main … taking additional steps to increase physical accessibility for the 14 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student accounts, … Periodically review all enabled network user accounts for necessity and disable unnecessary network user accounts …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Vendor File Advisory No. 10

… in electronic invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicing

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… Key Recommendations Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure overtime hours are …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Tompkins County Development Corporation – Board Oversight (2021M-7)

… the Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations. Key … but was unaware that its policy covered the calculation of the administrative fee. As a result, an administrative fee of $88,815 was collected even though only $1,000 should have …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversight

Opinion 89-44

… This opinion represents the views of the Office of the State Comptroller at the time it was … required to account. The office of acting village justice is a permanent office required to be established by Village … any calendar month to the state comptroller within the first ten days of the month following collection." …

https://www.osc.ny.gov/legal-opinions/opinion-89-44

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… to ensure the disbursements were accurate and made for appropriate purposes and did not authorize the 44 … Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)

… internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background … Trustees and an elected Mayor. Budgeted appropriations for the 2012-13 fiscal year were approximately $9.4 million. … Village officials have not developed formal IT policies for user access, and the Board has not developed a formal …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173

State Agencies Bulletin No. 858

… to employees’ reportable taxable income and withholdings for 2008 Legal Reference Pursuant to Internal Revenue Code … Section 61, certain fringe benefits are considered income for tax purposes Affected Employees Employees who participate in the PEF, CSEA or M/C Certification and Licensure Exam Fee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008