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Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Budgeted appropriations for the 2015-16 fiscal year are $42.9 million. Key Finding The energy performance … costs over the EPC’s life. Key Recommendations There are no recommendations in this report. … TompkinsSenecaTioga …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Ensure that aidable expenditures reported to SED are for services that were adequately shared. Ensure that all services provided to districts are properly billed and use a consistent billing method to …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… their jobs through no fault of their own. Individuals who are incarcerated in jails are not eligible for UI benefits. NYSDOL has the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyEnlarged City School District of Troy – Leave Accruals (2014M-144)
… of Education which comprises nine elected members. There are eight schools in operation within the District, with … time were recorded accurately. Key Recommendations There are no recommendations in this report. … Enlarged City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The Board did … Key Recommendations Adopt general fund budgets that are structurally balanced and include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialHastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Review reserves to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves should be properly reduced. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… purchasing policy does not clearly describe if there are any conditions or circumstances when soliciting proposals … of professional services. Ensure that bid specifications are written to encourage competition from multiple vendors. … …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Garrison Union Free School District – Financial Condition (2016M-108)
… Review reserve funds to determine if the amounts reserved are justified, necessary and reasonable, and reduce those that are not. … Garrison Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Village of Argyle – Water Billing and Collections (2023M-148)
… Maintain adequate accounting records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are formally adopted by the Board. Periodically review …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148State Agencies Bulletin No. 2226
… for fiscal year 2024. Affected Employees: Employees who are Tier 5 members of PFRS, Plan Type 85, or ERS, Plan Type 87, are affected. Background: In accordance with Section 415 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireDutchess County – Court and Trust Funds (2014M-293)
… 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in … Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Town of Berkshire – Board Oversight (2023M-122)
… adequate compensating controls. Ensure all claims are approved, supported by sufficient supporting … audit the Supervisor’s records and reports and ensure AFRs are filed timely. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122State Agencies Bulletin No. 2319
… for fiscal year 2025. Affected Employees: Employees who are Tier 5 members of PFRS, Plan Type 85, or ERS, Plan Type 87, are affected. Background: In accordance with Section 415 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2319-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… to help ensure that fuel and motor oil inventories are used for Town purposes and properly accounted for. … Ensure access points to fuel pumping systems are unaltered and properly secured. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Financial Oversight of the Advantage After School Program
… with program guidelines and whether these controls are functioning as intended. The audit covers the period … higher school attendance and academic achievement, and are less likely to be involved in risky behaviors during … our samples because they were not randomly selected and are not representative of the program as a whole, and …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programSUNY Bulletin No. SU-186
… When reporting Summer Session Payments for employees who are enrolled in the Employee's Retirement System (Retirement Plan 7Y) and are not in an annual Pay Basis Code (CAL, 21P, or ANN), the … In addition to the above, the following procedures are applicable for processing Summer Session Payments for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-186-procedures-processing-suny-2012-summer-session-paymentsState Agencies Bulletin No. 1194
… use of employer provided vehicle and chauffeur services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable income that must be included in the employee’s … Agency Actions Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1098
… Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable income that must be included in the employee’s … Agency Actions Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 2001-8
… a scale of tax rates so that owners of multiple parcels are taxed at a lower rate. You ask whether a town may abolish … In the latter case, all fire protection contracts are immediately terminated upon the payment of any amounts … dissolved fire protection district. 2 Fire district taxes are assessed, levied and collected at the same time and in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… this requirement and instead are pursuing legislative changes to increase surcharges and eliminate the removal …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housing