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Town of Salina – Information Technology (2013M-256)
… technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… for the 2013 fiscal year. Key Findings The Board-adopted credit card policy authorizes issuing credit cards to certain District officials. The policy states … was the Treasurer. We found that District officials made 26 credit card purchases totaling $1,609 that did not include …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255SUNY Bulletin No. SU-177
… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actOrdinary Death Benefit – State Police Plan
… benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State … records. Affected Employees Employees hired under the HIRE Act Effective Date(s) Institution paychecks dated January 13, 2011 Background The HIRE Act (Hiring Incentives to Restore Employment Act) exempts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… review and update them. Consider whether penalty and fee schedules should be amended so that the Department can …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… procedures to monitor projects and subleases and ensure compliance with agreement terms. Enforce recapture provisions …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsTown of Smithtown – Departmental Operations (2017M-66)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 through … before entering into and signing fire protection and ambulance service contracts. Key Recommendations Adopt a … to entering into and signing contracts with the fire and ambulance companies. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… paid prior to audit and approval by the claims auditor. 355 charges totaling $104,258 required pre-approval but were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … officials maintained complete and accurate inventory records for and monitored the Districts capital assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTown of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… parking spaces and grab bars mounted to the side and rear walls of accessible restroom stalls. 16 combined …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Charter School of Educational Excellence – Information Technology (2023M-174)
… a comprehensive information technology (IT) contingency plan. Key Findings The Board and officials did not … it from unauthorized access or develop an IT contingency plan. As a result, there was an increased risk of … job responsibilities. Develop a written IT contingency plan. School officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174