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Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… The Village of Ballston Spa is located in Saratoga County and has a population of approximately 5,375. The Village is … by an elected Board of Trustees composed of a Mayor and four Trustees. Budgeted appropriations for 2018-19 … seven recommendations were partially implemented and four recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fTown of East Hampton - Budget Review (B19-7-10)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Tompkins County Development Corporation – Board Oversight (2021M-7)
… policy. Key Recommendations Periodically review and update policies and procedures. Ensure that administrative fees collected are … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightEtna Volunteer Fire Department - Procurement (2019M-48)
… policies or procedures for the procurement of goods and services. Certain officers did not disclose their … The Board should: Ensure Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Town of Tyre - Long-Term Planning (2019M-61)
… an annual inventory list and estimates of highway and bridge related expenditures to the Board, as required. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Union Vale - Payroll (2018M-31)
… sign time sheets as required. Key Recommendations Consult with counsel to determine whether to recover overpayments and … receive benefits. Town officials generally agreed with our recommendations and indicated they have taken, or …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Horseheads Fire District #1 - Board Oversight (2019M-82)
… an adequate claims audit. Develop multiyear financial and capital plans, including a plan for reserves, to … claims prior to payment. Develop a multiyear financial and capital plan, including a plan for reserves, to establish … level. District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Kinderhook Central School District - Procurement (2018M-137)
… Objective Determine whether the District procured goods and services in accordance with District policy and procedures. Key Findings District officials properly … Key Recommendations Review the procurement policy annually and make any amendments to keep the policy current. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Utica City School District - Payroll (2018M-175)
… report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations Ensure … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 percent) lacked adequate supporting … (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… Department (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The Department’s cash … The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full Board … Department Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Eastport-South Manor Central School District – Building Safety (2020M-18)
… plan to address the current leaks in the HVAC system and the ongoing system deterioration. Institute a … New York State Commissioner of Education (Commissioner) and needed repairs are completed or scheduled in the capital … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18The Academy Charter School - Credit Card Expeditures (2019M-80)
… ensured that credit card charges were adequately supported and were for legitimate purposes. Key Findings School … Ensure officials are aware of credit card procedures, and monitor and enforce compliance. Ensure that all credit card charges … ensured that credit card charges were adequately supported and were for legitimate purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Employer E-News Archive — 2025
… For the latest retirement news and information, subscribe to E-News for Members & Retirees . December 2025 Pay Your Annual Invoice by December 15 and Save Money Reminder for Administrators: Ensure Staff Can Access Pages and Receive Notifications Time is Up to Switch to Enhanced …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Employer E-News Archive — 2024
… For the latest retirement news and information, subscribe to E-News for Members & Retirees . … Made the Switch October 2024 Make Payments Faster and Easier with ACH Ensure Contact Information and Security Roles Are Current Set Up Your Enhanced Reporting …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Employer E-News Archive — 2026
… subscribe to E-News for Members & Retirees . May 2026 Reminder: Review Earnings Before You’re Billed Inform … Most Employers Have Switched to Enhanced Reporting April 2026 Reminder Effective 4/1: New Tier 6 Member Contribution … Most Employers Have Switched to Enhanced Reporting March 2026 Important: Submit Your March Report by 4/7 View and …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026XII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments and refunds made by the State and its departments prior to payment in order to prevent and … Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2248
… agencies of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Facility Security … agencies of OSCs automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… agencies of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Command Pay and … agencies of OSCs automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-mid