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Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Purpose of Audit The purpose of our audit was to assess the Authority’s purchasing … Authority made payments to vendors totaling more than $8.5 million. Key Findings The Board minutes did not include the …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or enter … of natural gas. For nearly a decade, paid natural gas rates that were on average two times the benchmark rates. May have been able to reduce its natural gas costs by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Clifton Park Water Authority – Water Charges (2015M-247)
… audit was to review the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, … Public Authorities Law to acquire, construct, operate and maintain public water supply and distribution facilities for the benefit of the …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Niagara Falls Water Board – Financial Management (2015M-141)
… of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the governing … 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply with New York … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons delivered, dispensed and on hand. Town officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100State Agencies Bulletin No. 1881
… Purpose The purpose of this bulletin is to notify agencies of the $17,301 pensionable overtime earnings limit for Tier 6 … (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … tax collections within the required timeframe. For example, $468,215 or 34 percent of taxes paid by check in …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, cities, … towns, villages, school districts, private schools, and other local government units as well as certain financial … Gold Star}, and unemployment benefits. The account code together with the program code and/or fund code will identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceTown of Canton - Compensation and Benefits (2018M-159)
… were paid in accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The … were paid in accordance with the collective bargaining agreement CBA or Board authorized amounts …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23North Babylon Union Free School District – Online Banking (2023M-156)
… Free School District (District) officials ensured online banking transactions were appropriate and secure. Key … that online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and must improve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Pembroke Central School District - Investment Program (2023M-130)
… at two financial institutions, which had an average of $13.4 million available for investing. Had officials … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to … four objectives of a comprehensive investment program - legality, safety, liquidity and yield - when investing …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Arlington Fire District – Station Number 5 Renovation (2022M-54)
Determine whether Arlington Fire District District officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… are at increased risk of paying more than necessary for goods and services. Specifically: 118 of 395 devices that …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… report – pdf] Audit Objective Determine whether the Washington County (County) Department of Weights and Measures … are at increased risk of paying more than necessary for goods and services. Specifically: Nine of 114 devices …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … did not develop and implement procedures for periodic price accuracy testing. Key Recommendations Perform required … and AML. Develop and implement procedures for periodic price accuracy testing. County officials disagreed with …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Overtime Limits for Tier 5
… Overview For members of Tier 5, New York State Retirement and Social … (PFRS). ERS Members Your overtime limit increases each calendar year by 3 percent. Refer to the table below for your … $27,091.67 2029 $26,302.59 2028 $25,536.50 2027 $24,792.71 2026 $24,070.60 2025 $23,369.51 2024 $22,688.85 2023 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Investment Advisory Committee
… Head of Financial Institutions Group BlackRock Inc. Hugh Johnson Chairman & Chief Economist Hugh Johnson Advisors, LLC Catherine A. Lynch, CFA Independent …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeHyde Park Fire and Water District – Procurement (2025M-31)
… service contract totaling $19,043, as required by the Policy. Also, one Trustee did not publicly disclose, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31