Search
City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… complete report – pdf] Audit Objective Assess whether City of Batavia (City) officials could take additional steps … accessible route and an accessible entrance that provides direct access to the main floor Recommendation City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43Smithtown Fire District – Capital Project (2014M-231)
… District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … has almost 200 members. The adopted general fund budget for 2014 totals approximately $4.23 million. Key Findings The … have a capital asset policy and procedures to be followed for constructing and reconstructing capital assets. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements … the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialTown of Bradford – Financial Management (2015M-239)
… surpluses, the Town has not used appropriated fund balance as an annual financing source. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations … the District’s Ethics and Disclosure Policy as they relate to conflicts of interest. Develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166City of Hornell – Information Technology (2017M-293)
… will manage potential disasters that affect the IT system. … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 8, 2014. … Cattaraugus County Legislature. According to its annual report and meeting minutes, the Agency had 34 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityCost-of-Living Adjustment – Police and Fire Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … older and retired for ten or more years (generally applies to members in special plans that allow for retirement, …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentTown of Greece – Information Technology (2017M-145)
… Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a … Enforce the acceptable use policy. Adopt a comprehensive online banking policy and ensure that someone who does not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145State Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees Any … process and the risk of personal checks being returned for insufficient funds without OSC being notified, personal … no longer be accepted from employees as a form of payment for overpayments. Uncashed payroll checks, certified checks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Cost-of-Living Adjustment – Career Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentTown of Waterloo – Financial Management (2022M-7)
… position, because the Supervisor did not maintain accurate accounting records and reports. In addition, the Board did … budgets. Provide adequate oversight and attend municipal accounting training. Maintain accurate accounting records and provide monthly financial reports to …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Village of Cohocton – Cash Receipts (2015M-63)
… is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is … Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all … No reconciliation between the accounting records and the relevy list was completed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… all insurance claims are presented to the claims auditor for audit and approval prior to payment. The Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsEast Meredith Rural Fire District – Financial Activities (2021M-26)
… [ read complete report - pdf ] Audit Objective Determine whether the East … Commissioners (Board) established adequate controls over cash receipts and disbursements. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… document (AUD), were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… of her duties. Because the Board had not defined the rate or percentage of health insurance premiums that retirees must … incompatible financial duties performed by the bookkeeper, or provide additional oversight such as ensuring cancelled … checks are for authorized purposes. Define the rate or percentage of health insurance premiums that retirees must …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16