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Controls Over Revocable Consents (Follow-Up)
… Objective To determine the extent of implementation of the five … the Program A revocable consent is the grant of a right to an individual or organization to construct and maintain certain structures on, over, or … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… report, Inspecting Highway Bridges and Repairing Defects ( 2012-S-34 ). Background Our initial audit issued on May 19, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followTown of West Seneca – Audit Follow-Up (2019M-195-F)
… of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. The audit determined that the Town Board … Town of West Senecas Towns progress as of December 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of Mount … The purpose of our review was to assess the City of Mount …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fNew York Youth Jobs Program (Follow-Up)
… of Taxation and Finance – from our initial audit report, New York Youth Jobs Program ( 2017-S-69 ) . About the Program The New York Youth Jobs Program (Program), established in 2011, … or underemployed youth aged 16 to 24 who live in New York State and to whom one or more additional criteria …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followOversight of Construction Management Contracts (2020-S-43)
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring construction management contracts to ensure they meet contract terms and requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s43.pdfTown of Fishkill – Information Technology (2020M-153)
Determine whether Town of Fishkill (Town) officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/fishkill-2020-153.pdfTown of Davenport – Financial Operations (2013M-62)
… Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are presented to the Board for audit and approval and that all such claims appear on an abstract. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Town of Lindley – Financial Management (2012M-226)
Town of Lindley Financial Management 2012M226
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls … 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … January 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a … Town of Newfield Selected Financial Activities 2013M2 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
Determine whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility Capital Project (Project).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/binghamton-city-joint-activity-2020-170.pdfTown of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is … $44,158 for the sewer fund. Key Findings The Board needs to improve its budgeting practices and enhance its oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Barrington – Financial Management (2017M-103)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town’s … Board did not adopt multiyear financial or capital plans to address long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … related to flood revenues. The Board budgeted $6.2 million in expenditures over the same time period and actually spent …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … condition. This inaccurate reporting likely contributed to the continuing cash flow problems the City experienced in … will be substantially greater as of December 31, 2013, as a result of the operating deficits we forecast for the 2013 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Department of Transportation Bulletin No. DOT-20
… Purpose To provide agency procedures for processing payments. Affected Employees CSEA employees in the … and the separate Questions Questions about payment processing may be directed to the Payroll Earnings mailbox. … To provide agency procedures for processing payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceState Agencies Bulletin No. 2164
… to be reflected on the employee’s 2023 W-2 (Wage and Tax Statement). NYS payroll checks or direct deposits stopped or … 2024 (Inst) deadline, the employee is due a corrected wage statement (Form W-2C). However, the Federal, State, and Local … and a credit letter sent to the employee by OSC. Credit letters are issued during year end processing as indicated in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksUnified Court System Bulletin No. UCS-359
… instructions for reporting transactions in Administration Pay Period 20C. Affected Employees: Judges and Justices of … Dates: The adjustments will be paid in Administration Pay Period 20C, paychecks dated 12/31/2025. Eligibility … Justice’s statutory salary is not evenly divisible by 26 pay periods. Judges and Justices who are active on 12/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-359-2025-year-end-adjustment-judges-and-justices-unified-courtTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, … the audit period. Also, Town officials did not withhold employee contributions for health insurance coverage. As a … and seven employees were overcharged by $724. A former employee who retired in 2017 received, used and was paid for …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289