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Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… report - pdf] Audit Objective To examine the adequacy of internal controls over selected financial activities to … clerk) paid a vendor, who is a relative, a double payment of $86,154. The former account clerk did not reimburse the … to initiate corrective action. … To examine the adequacy of internal controls over selected financial activities to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… responsibilities. Financial records are incomplete or missing and there is no way to accurately determine the … For example, the Supervisor has not filed an AUD for 2008 or any of the subsequent years and did not file its 2012 … did not audit the books and records of the Supervisor or Town Clerk. Key Recommendations Confer with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… (pandemic) has had various levels of impact on the financial operations of local governments across New York … local governments have seen little to no impact on their financial operations, while others have seen more significant … fund budget includes estimated revenues for Federal aid that will not be fully realized, and State funding for …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… New York City provides temporary emergency shelter to every eligible person who requests services. DHS, an … rates based on shelter occupancy and type (i.e., family or single adult) and internal documents such as Budget … procedures for key aspects of the procurement process, and we could not determine whether shelter rates were reasonable. …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… 2020. About the Program Homeless shelters across the State provide an array of services to families and adults, … (Local Districts) either operate shelters directly or contract with providers to operate them. Toward this end, the … homeless shelters (as of December 31, 2021) across the State. According to the U.S. Department of Housing and Urban …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, … 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and refuse collection …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… l Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board … for the fiscal year ending May 31, 2023 was not presented to the Board until March 2024, more than nine months after … 30. Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and New York …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds. Key Findings The former … properly deposit, record, report or disburse Village funds and misappropriated more than $1.1 million in Village funds … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Chapter 55 of the Laws of 2020
Chapter 55 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-55-of-the-laws-of-2020.pdfChapter 55 of the Laws of 2022
Chapter 55 of the Laws of 2022
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-55-of-the-laws-of-2022.pdfChapter 59 of the Laws of 2019
Chapter 59 of the Laws of 2019
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-59-of-the-laws-of-2019.pdfAgency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle
Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2059-att5.pdfPerformance of Duty Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/performance-duty-disabilityCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1525/cost-living-adjustmentVillage of Red Hook – Information Technology (2020M-89)
… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Due Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
Elected and appointed officials who are members of NYSLRS and do not participate in a timekeeping system must file a Record of Activities ROA by the due dates specified in the table
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roa