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Town of Greenfield – Golf Course Collections (2021M-133)
… golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf … were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely. … reconcile daily cash, checks and credit card collections to the POS detail to ensure sales were properly recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133XII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… New York State and has historically billed Business Units on a monthly basis. This monthly billing practice gave … to process and audit the invoices. As a result, the Office of the State Comptroller will allow Business Units to create … Operations, Section 6.L – Replenishing an Advance Account of this Chapter for more information on replenishing an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… – pdf] Audit Objective Determine whether Candor Central School District (District) officials ensured separation … audit school district Candor separation payments leave accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Cobleskill – Budgeting (2023M-138)
Determine whether the Town of Cobleskill Town Town Board Board developed realistic budgets
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations for the period … The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. The Town is governed … Board. The Town took ownership of a private sewer system and a private water system, both abandoned in 1997, from …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Westchester County – Budget Review (B18-6-2)
… budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately … Westchester County Budget Review B1862 …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Town of Clarendon – Justice Court Operations (2013M-362)
… Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period January … The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, which comprises the … The purpose of our audit was to review the processes and procedures for the Courts financial operations for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Opinion 91-6
… State competitive bidding requirements (see 41 USC §405[i][2][B], relative to the authority and functions of the … represents a fundamental limitation on home rule powers. Where the State has preempted the field, a local law … 653; Grimm v City of Troy , 60 Misc 2d 579, 303 NYS2d 170; Williams v Bryant , 53 AD2d 229, 385 NYS2d 425; Pacificorp …
https://www.osc.ny.gov/legal-opinions/opinion-91-6City of Lockport - Budget Review (B1-16-16)
… purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of … general and highway fund budgets and found that overall, they were reasonable and supported, except for sales tax and …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116State Agencies Bulletin No. 1283
… part-time employees who work more than 520 hours in a fiscal year and who meet the eligibility criteria … also eligible for a Clothing Allowance Payment of $400: Park Police Officer Sergeant Park Police Lieutenant Park Police Captain Park Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1283-2013-uniform-cleaning-and-maintenance-allowance-payment-and-clothingState Agencies Bulletin No. 1210
… part-time employees who work more than 520 hours in a fiscal year and who meet the eligibility criteria … also eligible for a Clothing Allowance Payment of $400. Park Police Officer Sergeant Park Police Lieutenant Park Police Captain Park Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1210-2012-uniform-cleaning-and-maintenance-allowance-payment-and-clothingSUNY Bulletin No. SU-341
… of arrears deductions, see NYS Payroll Bulletin 2043 . Note: When setting up arrears, agencies must notify impacted … Data. Enter the NYS EMPLID in the EmplID field and click Search to display the employee’s General Deduction Data page. … upon agency return of their completed spreadsheets. NOTE: Direct Deposit is deactivated for inactive employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… in compliance with state and federal requirements, with 951 of 2,951 water systems (32%) covered by the initial inventory …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… a positive experience and continuing to focus on improving public safety and service. Riders and taxpayers, who are … nearly twice as often as they blamed service. Among bus riders the predominant causes for riding less were … because subway ridership has declined. That, along with the increase in violent incidents, influences riders’ …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backNorth Syracuse Central School District – Professional Services (2022M-34)
Determine whether North Syracuse Central School District District officials sought competition for the procurement of professional services and entered into written agreements with service providers
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Chenango Valley Central School District -- Budget Review (B19-4-2)
… independent evaluation of the District’s proposed budget for the 2019-20 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Town of Deerpark – Budget Review (B17-6-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … Law requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17