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Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local governments included in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… on the financial operations of local governments across New York State. Some local governments have seen little to no … Key Recommendation In consideration of the continually new and evolving impacts caused by the pandemic, Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not … that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… [read complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes … Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected taxes totaling $951,513 …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263State Police Bulletin No. SP-198
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … effective April 1, 2018 and April 1, 2019 for employees in Bargaining Unit 62. OSC will systematically process the increases for eligible employees in Bargaining Unit 62. Effective Date(s) The increases to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-198-april-2019-retroactive-increases-location-pay-and-maintenance-allowanceState Agencies Bulletin No. 1804
… regarding this bulletin should be directed to the Tax and Compliance Mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseState Agencies Bulletin No. 1797
… (k) (6) (D) (ii) will increase to $285,000 for the 2020 calendar year. Affected Employees Employee who are members of … PayServ to reflect the Maximum Salary Limit for 2020 Calendar Year. PayServ will automatically stop ORP … Questions regarding this bulletin may be directed to Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1Oversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing Preservation and Development (HPD) ensured that … fees to applicants or turned them over to the Office of the State Comptroller as abandoned property. Our audit … Its mission is to promote the quality and affordability of housing. The Mitchell-Lama Program (Mitchell-Lama) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered the period from … January 1, 2014 to February 4, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The … balance or properly use money in the town-wide highway equipment reserve. Key Recommendations Review sufficient …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Watertown City School District – Procurement (2021M-176)
Determine whether Watertown City School District District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Town of Stockton – Financial Management (2014M-90)
… adopt a policy to address the level of unexpended surplus funds; as a result, the general and highway town-wide funds have accumulated an excessive amount of unexpended surplus funds. The Board has consistently overestimated …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Oversight of Pupil Transportation Services
… each day across the State. The 2016- 17 statewide cost of providing these services was approximately $2.8 billion, of which $1.7 billion was covered by State aid. The … help ensure safe transportation for all children. As part of these requirements, the Department administers the School …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesTown of Sheridan – Cellular Phones (2013M-334)
… was to evaluate internal controls over cellular telephones for the period January 1, 2012 through October 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is governed by an elected Town … comprised of a Town Supervisor and four council members. For the 2013 fiscal year, budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… legislation and without clarifying eligibility and the application process. Review and approve all claims for …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Villenova – Purchasing (2014M-52)
… audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. … is approximately 1,100 residents. Budgeted appropriations for 2014 total about $775,000. Key Findings Town officials did not solicit quotes for certain purchases. Purchase prices were not always …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Controls Over Transportation Services and Transportation-Related Expenses
… Objective Our audit objective was to determine whether the Office for People With Developmental Disabilities (OPWDD) … significant agency expenses, and also affect the safety of persons in the care of the State. Outside New York City, … repairs and maintenance of their vehicles while others do not actively monitor these costs at all. Due to the …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesTown of Great Valley – Town Clerk (2014M-29)
The purpose of our audit was to evaluate the Clerks financial management practices for the period of January 1 through December 16 2013
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29