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Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… complete and accurate capital asset inventory records. The District Superintendent (Superintendent) was responsible … inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryCayuga County Community College – Information Technology (2013M-291)
… Information Technology for the period September 1, 2011 through August 27, 2013. Background The Cayuga County … and a student trustee. Key Findings The College does not have a complete, centralized and up-to-date inventory … that was not for a legitimate business purpose and was not in compliance with the College’s acceptable use policy. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… contracts, prenumbered receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last year, according to data released today by State … Property tax levy growth for school districts and 10 of the states cities will be capped at 2 the same as last …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… Public Funds Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewStreet and Sidewalk Cleanliness
… data analysis or cleaning route-planning purposes. DSNY does not monitor the daily performance of its street cleaning … the cleanliness of NYC’s streets and sidewalks, DSNY does not obtain detailed information from Project Scorecard … makers at Operations and DSNY with useful information, it does not provide DSNY with actionable cleanliness …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessFinancial Reporting and Asset Allocation
… The Fiduciary and Conflict of Interest Review is required to be conducted every three years by Section 136-2.5(g)(5) of …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationEscalation – Article 14 Benefits
… Service retirement benefits can be eligible for either full or partial escalation. If a benefit is eligible for full escalation, it will increase or decrease each April at a … will never decrease below the original amount paid. The full escalation date for a service retirement is the first …
https://www.osc.ny.gov/retirement/publications/1644/escalationHomeowners Association, Inc.
… revitalizing the community. The majority of the contract funds were budgeted for the purchase of equipment to enable … family pictures on an iPad Homeowners purchased with grant funds. We question whether Homeowners operated a functioning …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … from December 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… notifications provide immediate, real-time communication and important information to the appropriate employer … will include a link to the employee’s Accrued Payments and Leave Credits page , which must be completed after you have made final payments to the employee and submitted your monthly report with the final payments. If …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsState Agencies Bulletin No. 2401
… of an automatic dues increase for employees represented by CSEA Local 1000. Affected Employees: Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 35, 41, 42, … At the request of Civil Service Employees Association (CSEA), Local 1000, OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, distinct and separate … is limited to $2,500 and must be documented by submitting a receipt which specifies the purchase date, amount, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Monroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… to evaluate the internal controls over the Department’s revenue collections for the period January 1, 2012 through … effective internal controls over the Department’s revenue collections. As a result, there are no written policies and procedures covering revenue collections and a lack of segregation of incompatible …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … unrestricted fund balance, reduce reliance on fund balance as a financing source and develop revenue and appropriations …
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)
… examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund budgeted appropriations for 2016 totaled approximately $26.1 million. Key Findings …
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)
… over payroll and fire protection and ambulance contracts for the period January 1, 2015 through December 13, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3 million. Key Findings The … a payroll and personnel policy and written procedures for time records, processing payroll, maintaining leave …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the … they hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all … from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board