Search

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… (Corporation) officials awarded projects in accordance with established guidelines and ensured businesses’ compliance with agreements. Key Findings Corporation officials awarded … Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring

Town of Lyndon – Town Clerk’s Collections (2021M-117)

… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk … recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49 percent …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117

West Seneca Fire District #4 – Procurement (2020M-52)

… pricing in compliance with the District’s procurement policy and General Municipal Law (GML). Key Findings The procurement policy could be improved. District officials were unable to … pricing. Key Recommendations Update the procurement policy to provide guidance for purchases in which alternative …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… it approved NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without performing a cost-benefit analysis. Over the past three school years, the Board approved Wayne Highlands NRT rates that were less than the New York State …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

City of Salamanca - Collections (2023M-131)

… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings  The … could not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly … precluded us from determining whether deposits were made in a timely manner. 34 entries totaling approximately $50,000 …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Town of Gorham – Procurement (2024M-7)

… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and good business practices.  Key Findings  Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

City of Yonkers - Budget Review (B19-6-5)

… for police overtime and bond anticipation note (BAN) and revenue anticipation note (RAN) interest could be … it to an appropriate level. Review the estimate for BAN and RAN interest and amend as necessary. Perform a …

https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5

Village of Suffern – Budget Review (B19-6-3)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …

https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3

Town of Orange – Budget Review (B20-2-14)

… projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of … estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance may be needed … balance of $27,000 as of December 31, 2020. The Town’s 2021 adopted budget complies with the tax cap limit. Key …

https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14

Town of East Hampton - Budget Review (B20-7-10)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

City of Yonkers – Budget Review (B20-6-4)

… current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 … its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … on nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. …

https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4

City of Long Beach – Budget Review (B20-7-3)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … or resolve recommendations from our budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …

https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3

Village of Suffern - Budget Review (B20-6-2)

… in metered water revenue and $2.67 million in sewer rent revenue. However, based on collections of water and …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2

City of Troy – Budget Review (B19-5-8)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8

County of Rockland - Budget Review (B19-6-9)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …

https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9

Town of East Hampton - Budget Review (B19-7-10)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …

https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10

City of Newburgh – Budget Review (B19-6-11)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …

https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11

Unified Court System Bulletin No. UCS-95

… of the change in eligibility for payroll Deduction Code 300, MetLife Whole Life Insurance. Affected Employees … the Unified Court System, OSC will modify Deduction Code 300 to allow members of Bargaining Unit SK to participate in … Deduction CD (Agency) page and enter Deduction Code 300 with the applicable effective date and flat amount. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certain

Other Bulletin No. 1

… employees must: Be in Active full-time employment status on March 31, 2004. Full-time employment includes … for eligible employees who are in other than full-time status. To be eligible, employees must: Be Active part-time … Code is FEE) on March 31, 2004 Have a total time in pay status of six (6) or more months during Fiscal Year 2003-2004 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-1-lump-sum-bonus-payments-suny-construction-fund-employees

East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)

… employees received proper wages and overtime payments in accordance with contract terms and if leave was properly … $9,100 occurred with manual leave accrual entries. In addition, five employees had 21 time sheets lacking proper … record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019m