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Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 … developing estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments … York State. Some local governments have seen little to no impact on their financial operations, while others have seen … assess whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Village of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in … Village of Belle Terre Audit of Claims 2013M87 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 … significant revenues and expenditures in the 2021 adopted budget. Key Recommendation In consideration of the …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… 1, 2009 to May 31, 2013. Background The Village, located in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the Village presented a petition to …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Board is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget … and disbursements duties without oversight. The Board and Mayor did not ensure that the necessary supporting …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is … budget, which is not equitable because all the departments do not use the same type and degree of services. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Town of Richmondville – Administration of Grant Moneys (2013M-374)
… The purpose of our audit was to review the Boards administration of grant fund moneys for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… provides water, street maintenance, lighting, snow removal, refuse collections, community and youth services and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2013 through July 31, 2014. Background The Town of Beekman, which is governed by an elected five-member Town … The purpose of our audit was to evaluate internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Implementation of Selected Aspects of the Climate Mobilization Act
… by May 1, 2025 and each year thereafter. When an owner reports that their building exceeded its annual …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actCost-of-Living Adjustment – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1505/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 70a 71a and 75 CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1500/cost-living-adjustmentService Credit for Tiers 2 through 6
… benefit you receive will be directly related to your retirement service credit. As a NYSLRS member, you earn … is a core component of your New York State and Local Retirement System (NYSLRS) membership. It determines when you … (vested). It is one of the eligibility requirements for retirement benefits, death benefits and loans. For most …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Comparison of ERS Benefits
… at age 55. See the entire benefit reduction chart. Final Average Earnings (FAE) Calculation The average of the … benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsTown of Waterloo – Financial Management (2022M-7)
… complete report - pdf] Audit Objective Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) ensured the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The Board and Supervisor did not effectively manage the …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Town of Crawford – Town Clerk (2021M-82)
… Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not properly account for, report, deposit, record and remit all collections to the … Town Town Clerks Clerks office were properly accounted for reported and deposited in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Kingston Housing Authority – Board Oversight (2020M-103)
… of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key … of Commissioners Board provided adequate oversight of Kingston Housing Authority Authority operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Hamburg Central School District - Information Technology (2019M-10)
… individuals who used District IT assets. Personal Internet use was found on computers assigned to four employees who … personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were … training. Provide adequate oversight of employee Internet use to ensure it complies with Board policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property … cap override rules. Reserve funds are then applied to the next year’s budget. Determines Costs and Savings When Local Governments Transfer Services When a local …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller