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City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… and measurable goals. Officials monitored projects to ensure goals were met and the Board took action when goals … These 13 projects had 2015 and 2016 employment goals to create and/or retain 1,034 and 1,270 full time equivalent … approved with measureable goals that are carried forward to agreements. Monitor goals and document project performance …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Stafford – Capital Projects (2024M-17)
… relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Westchester County – Budget Review (B18-6-2)
… budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately … Westchester County Budget Review B1862 …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and … did not ensure that the claims auditor reported directly to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. The District did not use a competitive request for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Schenectady City School District – Financial Condition (2014M-168)
… period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … Schenectady City School District Financial Condition 2014M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … cash receipt, disbursement and recordkeeping duties to the extent possible. Adopt and implement written policies and procedures to ensure that the fuel supply is periodically measured and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if District officials properly managed fund … and planned uses of reserve funds. Use surplus funds to fund one-time expenditures, fund needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Opinion 88-30
… You ask whether, under these circumstances, the town can require the property owner to connect to the water … 251, 239 NYS2d 473). Whether in this instance the town can justify the exercise of its police powers to compel the … Whether the town can require the property owner to connect to the water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Tier Status – Article 14 Benefits
… employer offers the one-year final average salary benefit for your employee group; or Are employed by the City of … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusX.4 Overview – X. Guide to Vendor/Customer Management
… important all information on the vendor record is correct to ensure timely and accurate processing of transactions, … Self-Service account, the agency should direct the vendor to contact the SFS Helpdesk at 855-233-8363 or … maintained on each tab and its impact on agencies. Guide to Financial Operations REV. 04/19/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… used for the approved purpose. Loan agreements do not have job creation or retention enforcement mechanisms. Business job creation and retention numbers were not verified. Key … and procedures outlining the actions to be taken when job creation and retention goals are not met. Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingVillage of Greene – Investment Program (2023M-112)
… – pdf] Audit Objective Determine whether Village of Greene (Village) officials developed and managed a … Determine whether Village of Greene Village officials developed and managed a …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… complete report – pdf] Audit Objective Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational … Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Locke – Financial Condition (2020M-111)
… As a result, it levied more taxes than necessary to sustain operations. The Board did not adopt budgets with sound estimates, nor did it monitor budgetary results … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … until required reports are received. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to procure professional services for the period July 1, 2014 … the types and timeframes of services and the compensation to be paid. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and budgeting … use of fund balance in the annual budget. Develop a plan to use the excess unrestricted fund balance in a manner that … reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term borrowing and internal … Issue a RAN only when the District needs funds to improve short-term cash flow. Ensure that staff members … advance and limiting the use of confirming purchase orders to emergency situations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingTown of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is … million in total. We also reviewed supporting documents to verify that procurements and subsequent payments were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193