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Wyoming County Industrial Development Agency – Project Management (2015M-62)
… For our audit period, the IDA reported 32 active projects with reported capital investment totaling approximately $873 … all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not ensured that the … ensure all approved projects are permissible in accordance with statutory requirements. Review with WCIDA legal counsel …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Ellicott – Justice Court (2015M-111)
… Court’s cash collection, recording and reporting process with minimal oversight. As a result, the full-time Court … from the New York State Department of Motor Vehicles with current Court caseload activity, and the full-time Court … review and reconcile the DMV pending-ticket log with the Court’s caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111SUNY Bulletin No. SU-60
… codes. Affected Employees Employees in Bargaining Unit 08 with one of the following deduction code of 215, 222, 260 and … change the narratives for dues codes 222 and 260, along with the agency shop codes 222 and 262. The changes are as … agency shop fee (215 and 262) as follows: For employees with a base annual salary of $20,986 or less, the deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-60-correction-bulletin-no-su-60-relating-dues-structureState Comptroller DiNapoli Releases Municipal Audits
… ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved … and services tested, totaling $58,117 (11%), complied with the procurement policy. As a result, taxpayers do not … $58,502 were approved without evidence of compliance with the procurement policy. Diesel fuel purchases totaling …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Tax Cap Set at 2% in 2023
… increases to the lesser of the rate of inflation or 2% with certain exceptions. The tax cap also includes a … year is the fourth time since 2019 that municipalities with a calendar-based fiscal year (Jan. 1 through Dec. 31) … had their levy growth capped at that amount. In accordance with state law, DiNapoli’s office calculated the inflation …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023State Agencies Bulletin No. 182
… it was changed to 2000 If the increment code was 0003 with the service date 04/2/99-10/1/99 on the record, it was changed to 1001 If the increment code was 0003 with the service date 10/2/99-04/1/00 on the record, it was changed to 0001 If the increment code was 0004 with the service date 04/2/99-10/1/99 on the record, it was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37State Agencies Bulletin No. 1915
… Grade 101-125 600, 800 Employee Status: Active (A) Leave with Pay (P) Leave of Absence (L) – Only if the Reason … a Workers’ Compensation Leave (WCL, WDL, or WPS) Employees with a Comp Rate Code of FEE are not eligible for the parity … unless the employee is budgeted as per diem. Employees with a Comp Rate Code of HRY are eligible for a parity salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleDepartment of Taxation and Finance: Personal Income Tax
… for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We … income 7,992 $25,039,648 Tax preparer submitted returns with refundable credits based on incorrect and/or false … 10,414 $36,731,230 Key Recommendations Continue working with our Office to identify and implement opportunities to …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxCopiague Fire District – Procurement (2020M-114)
… Commissioner, employed by a company the District contracts with, did not disclose his company’s interests or abstain or … claims and warrants. The District has been contracting with the company for about 10 years. Key Recommendations … any interest in contracts. District officials disagreed with certain findings but indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114South Lewis Central School District – Conflicts of Interest (2021M-3)
… of interest disclosure forms and procedures for consulting with legal counsel when appropriate, the Board members failed … are adequately disclosed and addressed, and consult with legal counsel when appropriate. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… denial letter. The Director did not adequately follow up with seven of the 14 businesses in order to verify that funds … and retaining jobs and using loan funds in compliance with the terms of the agreements. Develop written policies … goals are not met. Corporation officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingVillage of Hancock – Insurance Withholdings (2022M-108)
… are collected. Reconcile monthly insurance invoices with withholdings to ensure that appropriate amounts are collected. Consult with the Village’s attorney to determine whether officials … adjustments. Village officials generally agreed with our recommendations and indicated that they plan to take …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The Board did not … written financial policies and enforce compliance with all bylaw and policy provisions. Ensure that annual and … documentation. Department officers generally agreed with our findings and indicated they have begun to take …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… fund balance. As a result, they were not transparent with taxpayers and the District levied more taxes than needed … to fund operations. Reduce surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. … or targeted funding levels. District officials agreed with our recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… Determine whether highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland … Ashland. Had Chemung officials monitored costs associated with the Agreement, Chemung may have avoided incurring … Agreement’s effectiveness. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Upper Jay Fire District – Board Oversight (2023M-24)
… could be paid. The Treasurer did not provide the Board with monthly budget status reports. The Board, as a whole, … a Commissioner. Key Recommendations Provide the Board with a monthly budget status report. Audit and approve claims … by the Treasurer. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… establish the equipment capital reserve fund in accordance with General Municipal Law. Develop a multiyear capital plan … Establish capital reserve funds in compliance with General Municipal Law. Develop a multiyear capital plan … and voter approval. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Islandia – Procurement (2021M-203)
… methods. $68,087 through 42 credit card purchases with no documented pre-approval by the Mayor or Deputy Mayor, … services. Ensure that officials and employees are familiar with and follow the requirements of GML relating to conflicts of interest. Village officials disagreed with certain findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203New York Mills Union Free School District – Procurement (2020M-79)
… Determine whether District officials sought competition for the purchase of good and services not subject to … District officials did not always seek competition for purchases that are not subject to competitive bidding. … duties. Officials did not always seek competition for professional services. No competition was sought for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… them to the appropriate personnel. Ensure officials comply with the purchasing policy and General Municipal Law when … are made using a competitive process in accordance with the policy and procedures and adequate supporting … documentation is maintained. District officials disagreed with certain findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86