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Town of Byron – Procurement (2024M-11)

Determine whether the Town of Byron Town officials complied with New York State General Municipal Law GML and Town policy when procuring goods and services

https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11

DiNapoli: Local Sales Tax Collections Grew 5.1% in November

… Local sales tax collections in New York state increased by 5.1% in November compared to the same month in 2022, according to … Local sales tax collections in New York state increased by 51 in November compared to the same …

https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-november

Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)

… officials ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials … did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the … accounts and monitor staff to ensure unneeded accounts are disabled in a timely manner. District officials agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m

Morris Central School District – Fund Balance Management (2023M-47)

… pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient to cover expenditures for at least four years. Key Recommendations Develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the … over the last three school years. Although most of the repairs and improvements were proportionately funded by the …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

X.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management

… SECTION OVERVIEW AND POLICIES This section informs Business Units of the Office of the State Comptroller’s (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s … This section informs Business Units of the Office of the State Comptrollers OSC …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-records

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Pompey Hill Fire District – Financial Management (2021M-136)

… were filed timely. Key Findings The Board did not properly establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written … use of the reserve funds. Key Recommendations Officially establish the capital reserve and written reserve fund …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136

Town of Ephratah – Accounting Records and Reports (2022M-138)

… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without … by $60,948. Bank reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138

Bethpage Public Library – Procurement (2019M-219)

… $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. Officials did …

https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219

State Agencies Bulletin No. 1914

… Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, … Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase retroactively …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-association

Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

… (Corporation) Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot … proceeds were used to further the Corporation’s mission. Revolving loan fund activity was not adequately monitored to …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation

XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures

… (NYAP0621), which shows a listing of payments made to vendors. It is important that designated Business Unit staff …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendors

East Moriches Union Free School District – Financial Condition Management (2022M-1)

… School District’s (District) Board of Education (Board) and Superintendent effectively managed the District’s financial condition. Key Findings The Board and Superintendent did not effectively manage the District’s … made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-management

Henrietta Fire District – Financial Condition (2021M-27)

… indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Village of Fort Plain – Leave Benefits (2020M-101)

… and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Division of Housing and Community Renewal Bulletin No. DH-138

… Purpose: The purpose of this bulletin is to provide the Division of Housing and Community Renewal with instructions for … eligibility criteria are affected. Background: Chapter 177 of the Laws of 2024, which implemented the 2023-2026 … The purpose of this bulletin is to provide the Division of Housing and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026

Division of Housing and Community Renewal Bulletin No. DH-133

… Status of Active or Leave With Pay whose Comp Rate Code is ANN and work percent is 100% on the Effective Date. Employees … Leave of Absence/SKL (Sick Lv) whose Comp Rate Code is ANN and work percent is 50% on the Effective Date. Employees … with an Employee Status of Active whose Comp Rate Code is ANN and who are on a voluntary reduction in work schedule …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025