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City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Cortlandville Fire District – Credit Cards (2020M-57)
… The District incurred penalty charges totaling $393 for late payments and $192 for interest. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Pine Bush Central School District – IT Asset Management (S9-22-21)
… complete report – pdf] Audit Objective Determine whether Pine Bush Central School District (District) officials … audit school pine bush IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… inventory records and established adequate controls over network user accounts. Key Findings District officials did … inventory records or establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses … and tablets) we tested were not located. Adequately manage network user accounts. Sixty-five network user accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole source documentation. Purchasing duties were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsSpecial Disability Benefits – Career Plan
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … that did not reveal any evidence of disease or other impairment of the heart may be eligible for a performance of …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key … and necessary. Seek reimbursement for all unnecessary meal expenditures and all personal expenses. Ensure that … with our recommendations and indicated they have taken, or plan to take, corrective action …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Special Disability Benefits – Police and Fire Plan
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … that did not reveal any evidence of disease or other impairment of the heart may be eligible for a performance of …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … that did not reveal any evidence of disease or other impairment of the heart, may be eligible for a performance of …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … that did not reveal any evidence of disease or other impairment of the heart, may be eligible for a performance of …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … that did not reveal any evidence of disease or other impairment of the heart may be eligible for a performance of …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsLake Placid Central School District – Investment Program (2023M-94)
… report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials developed … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages. Continue …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Pawling – Procurement (2021M-17)
… complete report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to procure goods … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17New Paltz Central School District – Payroll (2021M-45)
… payroll audit or payout test (e.g., requiring employees to pick up their payroll statements in person). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Year Ended December 31, 2002 General Fund HUD Programs Community Redevelopment Route 7 Construction Fund Other … 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt Service: …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Justice Court Fund: Advisories
… 2025 October [pdf] - Reporting liabilities under the Westchester County … and Fee Extension VTL 1809 (1), Cap Increase VTL 1809 (2) 2013 June [pdf] - 2013 Legislative Update New Surcharge – … and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the … all cash receipts are remitted for deposit and that cash is not directly used to pay bills rather than following the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsBay Shore Union Free School District - Procurement (2018M-212)
… services for 19 purchases totaling $70,634, as required by the District’s purchasing policy. Ensure that purchases of … Key Recommendations District officials should: Follow the District’s procurement policy that requires the use of request for proposals to solicit professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212