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City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) … The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agencys IDAs progress …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… complete report – pdf] Audit Objective Did the Town of Lorraine (Town) Supervisor (Supervisor) maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… provide those services. Village officials in NYS should be transparent and accountable, by making financial information … Village officials in New York State NYS should be transparent and accountable by making financial information …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Division of Housing and Community Renewal Bulletin No. DH-11
… 25. This will give Agencies time to correct the employees' records, if necessary, before automatic processing takes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-16
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Date(s) Paychecks dated 5/04/05 Background Chapter 9 of the Laws of 2005 implements the agreement between the State of New … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesDivision of Housing and Community Renewal Bulletin No. DH-14
… of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees … of New York and Rent Regulations Services and provides for the following general salary increases and payments. … 1, 2004 General Salary Increase The legislation provides for a 2.5% Salary Increase for employees who, on or after the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesDivision of Housing and Community Renewal Bulletin No. DH-62
… under the RRSU Medical Evaluation Program, the supplement will be recalculated by OSC when processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceDivision of Housing and Community Renewal Bulletin No. DH-71
… DRP Repayments Fringe Benefits Health Insurance Buy Out Holiday Pay Longevity Payments Lost Time Lump sum Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-71-third-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-66
… DRP Repayments Fringe Benefits Health Insurance Buy Out Holiday Pay Longevity Payments Lost Time Lump Sum Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-66-second-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-65
… Plan. Additional Pay Earnings Code Description D1R 14-15 67 DRP -2.143% Time Entry Earnings Code Description D2R 14-15 67 DRP Oth -2.143% Agency Actions – Manual Set Up of the … Pay record for those employees who are in Bargaining Unit 67 with a Payroll Status of Active, Leave With Pay or Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-65-first-phase-deficit-reduction-plan-rrsu-employeesTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … Board. The former Supervisor also did not prepare monthly bank reconciliations or maintain check registers with running … financial condition, including a balance sheet, statement of revenues and expenditures/expenses and changes …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 85 … senior citizen, veteran and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… lacked supporting documentation (e.g., applications, renewal forms, income support and military records) to verify …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an itemized project budget and did not appropriately monitor the project. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… with exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key … property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… accounting records using the modified accrual basis of accounting. Accounting records were not adequate to … Clerk-Treasurer did not provide monthly financial reports of receipts and disbursements to the Board. Key … revenues and expenditures using the modified accrual basis of accounting. Provide monthly financial reports to the …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Jamesport Fire District - Length of Service Award Program (2019M-05)
… for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for 27 members did not sufficiently … District officials agreed with our recommendations and indicated they are initiating corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… - pdf] Audit Objective Determine whether Town Officials have adequate controls to safeguard Highway Department assets. Determine whether … agreed with our recommendations and indicated they have taken, or plan to take, corrective action. … Determine whether Town Officials have adequate controls to safeguard Highway Department assets …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18