Search
Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a … New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent … during our audit period. Key Recommendations Adhere to New York State General Municipal Law (GML) and the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84City of Lockport - Budget Review (B1-16-16)
… in 2017. The Common Council will have to adopt a local law to override the tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Rockland County – Budget Review (B23-6-8)
… in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The … the “effective period” of Chapter 468, its proposed budget for the next succeeding fiscal year. Key Findings Based on … in the County of Rocklands County proposed budget for the 2024 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Village of Greene – Investment Program (2023M-112)
… Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … investment options. Develop investment procedures to convey management’s expectations for managing the … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Hempstead – Budgeting (2021M-169)
… for 2017-2020 fiscal years did not include the fund balance estimates required by Town Law. Town officials also … estimates in a realistic and transparent manner, and show fund balance estimates for each fund, with the required breakdown. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Boylston – Procurement (2021M-56)
… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when … in the Town’s response letter. … Determine whether Town of Boylston Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Madison County - Claims Audit and Payment Process (2019M-142)
… and payment process were adequately designed and operating effectively. Key Findings The Board of Supervisors (Board) … and payment process were adequately designed and operating effectively …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Campbell-Savona Central School District, located in Steuben County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s cash receipts … February 2015, the former Town Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the … and, on March 5, was charged with grand larceny related to additional theft uncovered in our audit. Key Findings A …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Village of Islandia – Procurement (2021M-203)
… [read complete report - pdf] Audit Objective Determine whether Village of … interest. Key Recommendations Obtain the required number of competitive bids, quotes, proposals or pre-approval … Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through September 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Overview – Legacy Reporting
… forward employee contributions, loan payments and payments for service credit purchases (arrears). Employers using the … do not report contractors or consultants working for you. (To determine whether someone is an employee or a … the seventh day of the month following the report period. For example, the December report is due in our office by …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… bidding. Did not issue requests for proposals for six of 10 professional services providers paid $416,367. Did not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Submitting a DRO – Divorce and Your Benefits
… A Domestic Relations Order (DRO), whether prepared using the …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droDownsville Central School District – Fund Balance (2016M-79)
… audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.9 million. … budgets over the past three years. The District’s reserve for compensated absences was overfunded by more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… announced the sentencing of the remaining three defendants in an elaborate bid-rigging conspiracy that illegally steered … County to favored and connected companies, resulting in the restraint of competition. The defendants profited from … benefit, saddling Monroe County taxpayers with millions in costs,” said State Comptroller Thomas P. DiNapoli. “These …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollarMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
… of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Employees who travel must be aware of travel and conference policy requirements and they must understand the … will occur in the case of improper claims for travel and conference expenses, including among other things: Denial of … must deduct the amount of the unreturned excess from the salary or other money owed to the employee. 11 General …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresMedicaid – Federal Funding and New York
… were enrolled in the Medicaid program as of January 2025. The City reimburses the State for its local portion … undocumented adults 65 and older. Emergency Medicaid will pay for the treatment of an emergency medical condition to … therapies in the Department of Education (DOE) and Early Intervention services in the Department of Health and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nyc