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Assessment and Collection of Selected Fees and Penalties
… the health and safety of New York State residents may be at risk and potential revenue is not realized. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesPersonal Income Tax Refunds
… million. This includes 2,620 questionable refunds valued at about $8.3 million based on data we obtained from select …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsOversight of Child Protective Services Outside New York City (Follow-Up)
… and appropriate manner to protect the children who are at risk in the most serious types of child abuse cases. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followEquine Health and Safety (Follow-Up)
… designed to promote the health and safety of equines at New York State racetracks. We found that the Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followCUNY Bulletin No. CU-823
… be effective in paychecks dated May 1, 2025. OSC Actions: At the request of IBT, Local 237, OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… with Town Law. Although the Board approves claims at its monthly meetings, the Treasurer processes and pays …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Oswego County – Transfer Station Cash Receipts (2015M-334)
… document the quantity of garbage disposal stickers on hand at the beginning and end of the day, and sell the stickers in …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Chautauqua County – Investments and Payroll (2016M-147)
… and management employees are annually compensated at their approved salary amounts. Cease allowing elected …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… use competitive methods when procuring goods and services. At the District’s organizational meeting each year, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Town of Minerva – Payroll and Cash Receipts (2015M-342)
… and health insurance, and she was paid for leave valued at $8,235 that she had not earned and was not entitled to. …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Mechanicville City School District – Financial Condition (2017M-93)
… and exceeded the statutory limit by 13.3 percentage points at the end of 2015-16. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… of Broome County Civil Service (BCCS) requirements at a starting salary that was $11,000 more than it should …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… balance within the statutory limit. Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138City of Troy – Financial Condition (2015M-185)
… unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must include an increase of …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Northeastern Clinton Central School District – Payroll (2016M-76)
… were either not adequately performed or not performed at all. The Superintendent did not compare payroll registers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Tully Central School District – Financial Management (2016M-359)
… analysis. Ensure that reserve balances are maintained at reasonable levels and take appropriate action, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Warsaw Central School District – Financial Management (2016M-278)
… fund balance and reserves. Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Lindenhurst Union Free School District – Credit Cards (2016M-179)
… credit cards and report this information to the Board at each reorganizational meeting. Ensure that credit card …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… reserves were funded by transfers of surplus funds at year-end rather than through appropriations in budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Bradford Central School District – Financial Management (2016M-253)
… and planned use of fund balance to avoid levying taxes at a level greater than needed. Ensure that unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253