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Local Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth

https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0214.pdf

Office of Children and Family Services - Financial Oversight of the Advantage After School Program (2016-S-39) 90-Day Response

To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s39-response.pdf

Opinion 91-13*

… taxes. (citations omitted; 65 Misc 2d at 112, 316 NYS2d at 902) In Marino v Town of Ramapo , 68 Misc 2d 44, 326 NYS2d …

https://www.osc.ny.gov/legal-opinions/opinion-91-13

Overview – Contribution Stabilization Program

… are eligible to amortize. If you are eligible, you can opt into the program now or in the future by submitting a … NYSLRS public employers can participate in the Contribution Stabilization Program for …

https://www.osc.ny.gov/retirement/employers/csp/overview

Membership Milestones for Employees’ Retirement System (ERS) Members

… upon joining, you are covered by certain job-related death and disability benefits. After 1 year of service credit, you are covered by a non-job-related death benefit. With 5 years of service credit, you become … of service credit, you are: Eligible for an out-of-service death benefit, if you leave public employment and die prior …

https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-members

Graded Rates – Contribution Stabilization Program

… How graded rates for the NYSLRS Contribution Stabilization …

https://www.osc.ny.gov/retirement/employers/csp/graded-rates

Resources – Contribution Stabilization Program

… or call 866-805-0990 and press 1 to access the employer menu, then follow the prompts. Rev. 9/25 …

https://www.osc.ny.gov/retirement/employers/csp/resources

Carle Place Union Free School District – Network User Account Controls (2022M-121)

… (District) officials established adequate controls over network user accounts. Key Findings District officials did not establish adequate controls over network user accounts. As a result, the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controls

West Islip Union Free School District – Financial Management (2022M-40)

… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Town of Lenox - Real Property Tax Exemption Administration (2018M-242)

… the Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 … the Town Assessor properly administered select real property tax exemptions …

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242

Town of Hamburg - Fuel Operations (2019M-75)

… agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75

Town of Johnstown - Fuel Inventory (2019M-178)

… in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic fuel …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178

Herkimer County Community College - Procurement (2019M-186)

… procuring goods and services. Key Findings The purchasing policy is outdated and inconsistent with purchasing … staff involved in the purchasing process. The purchasing policy and procedures do not address the solicitation of competition for professional services and insurance. The College purchased goods and services totaling …

https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186

Village of Menands - Justice Court Operations (2019M-185)

… adequately oversee the Court’s financial activities and ensure collections are deposited and remitted timely and intact. Key Findings The Justices did not: Deposit 234 … adequately oversee the Courts financial activities and ensure collections are deposited and remitted timely and …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185

City of Middletown - Water System Cybersecurity (2019M-22)

… employee IT security duties, provide guidance for using portable devices or require monitoring of networked water …

https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22

Town of Shawangunk - Sewer District Charges (2018M-122)

… charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key … with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis annually … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122

Hamburg Central School District - Continuing Education (2019M-11)

… report - pdf] Audit Objective Determine whether the District’s continuing education cash receipts are properly … were not properly segregated or monitored. The Board and District officials have not established written policies and … the continuing education cash receipts process. The District does not have assurance all continuing education …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11