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Norfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norfolk-fire-district-2022-109.pdfLiberty Central School District – Information Technology (2022M-73)
Determine whether the Liberty Central School District(District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/liberty-central-school-district-2022-73.pdfSouth Seneca Central School District – Online Banking (2021M-164)
Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-seneca-2021-164.pdfSelected Wage Investigation Procedures (2019-S-46) 180-Day Response
To determine if the Department of Labor is following its wage investigation procedures, including conducting outreach to claimants about case status and recovered wages.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s46-response.pdfCourt Facilities Aid and Assistance Program (2019-S-4)
To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible expenses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s4.pdfControls Over Selected Expenditures (2017-S-72)
To determine if the Office of Victim Services' internal controls ensure that expenditures are made only to eligible victims and for eligible victim services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s72.pdfControls Over Selected Expenditures (2017-S-72) 90-Day Response
To determine if the Office of Victim Services' internal controls ensure that expenditures are made only to eligible victims and for eligible victim services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s72-response.pdfPleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pleasantville-union-free-school-district-2022-136.pdfGananda Central School District – Procurement (2021M-86)
Determine whether Gananda Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/gananda-2021-86.pdfMultiyear Capital Planning Webinar Presentation
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-03-02-2022.pdfControls Over Vehicle Use and Transportation-Related Expenses (2019-S-37)
To determine whether the Department of Transportation has established adequate controls to effectively monitor and ensure accountability over its vehicle use and maintenance expenses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s37.pdfSelected Wage Investigation Procedures (2019-S-46)
To determine if the Department of Labor is following its wage investigation procedures, including conducting outreach to claimants about case status and recovered wages.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s46.pdfNYC Subway Station Conditions - August 2019
Over the past 37 years, 287 stations have been renovated and countless others have had components repaired, at a cost of more than $6 billion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2020.pdfConstitutional Tax Limit Reporting
This webinar will provide an overview of the Constitutional Tax Limit. Presenters will explain Constitutional Tax Limit reporting requirements and review common reporting errors.
https://www.osc.ny.gov/files/local-government/academy/pdf/constitutional-tax-limit-072424.pdfSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT … system. Key Recommendations Develop written procedures for managing network user accounts. Maintain complete, … user accounts maintained adequate inventory records for information technology IT equipment and developed an IT …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyState Agencies Bulletin No. 930
… Purpose To request verification of the agency address that will be used as the return address … NPAY529 (Agency’s Address Listing). If the agency address is correct, no further action is needed. If the agency … with the information provided. Response Deadline Agencies who need to correct their address must respond prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/930-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1791
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar year 2020 is $20,158.75. Affected Employees … limit of $15,000 effective January 1, 2010. This amount increases each calendar year thereafter by three percent. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employeesFire District Information
… Audit Reports Fire Company Audit Guidance [pdf] Model RFP for Professional Auditing Services [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit … Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an Annual Financial Report …
https://www.osc.ny.gov/local-government/resources/fire-district-information20-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sections 551 552 553 The 20Year Retirement Benefit Section 552
https://www.osc.ny.gov/retirement/publications/1841/20-year-retirement-benefitSocial Security Adjustment – Article 14 Benefits
… in New York State. It is determined using your wages for service with a public employer for which you received retirement credit. The primary Social … and disability retirements. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustment