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Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether … counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Service Retirement Benefit – Regional State Park Police Plan
… You may retire at any age after completing 25 years of regional state park or New York State police officer … served 25 years as a regional state park police officer. The Benefit With 25 years of creditable service, your … for Tier 2, 3, 5 and 6 members. Under this special plan, the total benefit cannot exceed 75 percent of your FAS if you …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Purpose of Audit The purpose of our audit was to examine the School’s financial operations for the period July 1, 2011 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsSaratoga County – County Bridge Maintenance (S9-13-7)
… approximately 220,000 residents. The County is governed by a 23-member Board of Supervisors. The County’s budgeted … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine … Recommendation Record and monitor repairs and maintenance by bridge. … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Ogdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select financial …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, according to a report … today by State Comptroller Thomas P. DiNapoli. This was the slowest annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Dual Employment
… agencies are working their required hours at each job. The audit covered the period July 1, 2009 through March 9, 2012. Background … ways that allow access to needed supports and services. As of October 2012, OPWDD employed about 20,600 individuals …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentThurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Internal Control
… (B-350 ) DOB Budget Bulletin for 2015 Certification NYS Office of the State Comptroller Policies and Procedures … Association (ISACA) Institute of Internal Auditors (IIA) NYS Internal Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of the State …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlIgnition Interlock Program Monitoring (2015-MS-4)
… report - pdf] We also released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne . Purpose of Audit The purpose of our audit was to determine if counties using …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Trumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether … meals offered to students are nutritious and prepared in the most economical and productive manner possible for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the Treasurer properly accounted for …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Bradford Central School District – Financial Management (2016M-253)
… one school with approximately 275 students, is governed by an elected five-member Board of Education. Budgeted … accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or a total of $350,000 … unrestricted fund balance exceeded the statutory limit by amounts ranging from $1.4 million to $1.9 million or 12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253CUNY Bulletin No. CU-534
… CUNY employees in eligible negotiating units who meet the eligibility criteria Background Section 2.3.3 (18) of the CUNY Personnel Rules and Regulations, provides for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesUnified Court System Bulletin No. UCS-295
… date of the appointment. Therefore, agencies must insert a row on the Additional Pay page at the Effective Date level of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-295-april-2021-unified-court-system-ucs-security-and-lawAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248