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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)
… in 1990 under New York State Public Authorities Law to acquire, construct, operate and maintain public water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247IV.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-assistanceHarpursville Central School District – Financial Management (2013M-261)
… fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Eldred Central School District – Budget Review (B4-15-3)
… which complies with the tax cap limits established by law. Key Recommendations Reevaluate the State aid revenues in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Village of Hempstead – Budget Review (B17-7-6)
… (Village) to issue bonds not to exceed approximately $4.2 million to liquidate the accumulated deficit in the … proposed budget, the Village will have exhausted 91.2 percent of its taxing authority. The Village's ability to …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Pembroke 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-130Warsaw Central School District – Financial Management (2016M-278)
… District, which operates two schools with approximately 900 students, is governed by an elected seven-member Board of … The debt reserve totaling approximately $600,000 has not been used since 2010-11 for related debt principal and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… and to take whatever appropriate action within the law to recover those funds and to reimburse identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Arlington 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-54Madison 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-5Niagara 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-s9-24-4Investment 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-31Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38