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Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Financial Condition and Budgeting Practices …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Oversight of the Nourish New York Program (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of the Nourish New … Nourish New York (Nourish NY) initiative was established in May 2020 during the COVID-19 pandemic (pandemic) in response to disrupted food supply chains and was intended …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period … within its boundaries, is located in Rensselaer County and has a population of approximately 6,900. The Town is … Town of Hoosick Departmental Cash Collections and Sales Tax Allocation 2016M428 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… a program to protect their declining populations, and my latest audit found the Department of Agriculture and … can to support it. I encourage the Department to implement my recommendations and thank them for the positive response … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… service funds and to evaluate internal controls over the cafeteria’s cash operations for the period July 1, 2012 … annual transfers from the general fund. Controls over cafeteria cash collections are weak. Key Recommendations Take … duties of the staff involved in cash collections for cafeteria sales and student accounts, require reconciliation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaState Agencies Bulletin No. 2391
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic … Background: Pursuant to Article 2, Section 5 of the New York State Legislative Law, the total regular earnings … The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2172
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic … Background: Pursuant to Article 2, Section 5 of the New York State Legislative Law, the total regular earnings … The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… days actually served in the calendar year. In addition, if a Member on the Assembly Special Allowance payroll has an … who serve the entire calendar year are eligible for a year end adjustment in the final paycheck of the calendar … for Members who meet the following criteria and who do not appear on any of the exception listings: Members who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… over the Department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and … the former Director was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… process for issuing permits allowing property owners to connect to the water system. Consequently, property owners …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Opinion 89-44
… village justices are required to file a monthly report with the Justice Court Fund of the Office of the State … village justices are required to file a monthly report with the Justice Court Fund of the Office of the State … during which they did not preside as a village justice and during which they received no moneys for which they are …
https://www.osc.ny.gov/legal-opinions/opinion-89-44XV.11 Journal/Revenue Transfers – XV. End of Year
… To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, … by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after … All journal/revenue transfers should have obligation and accounting dates that are no later than March 31. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies … so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Submit Request (For a New Advance or Increase to an Existing Advance) A written request for an advance should be submitted by the agency’s Chief … via email to [email protected] . The justification for the amount requested may include, but is not limited to, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceCity of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… Station, such as accessible parking spaces in the parking lot. Recommendation City officials should assess the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… The purpose of our audit was to evaluate the District’s transportation operations for the period July 1, 2013 through … or proposals for primary transportations services and the transportation consultant did not provide all of the services … responsibility. The mileage information submitted by the transportation vendor for fuel reimbursements was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andVillage of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities … June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and … Village of Spring Valley Financial Activities and Information …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate … and that the Town does not enter into any contract in which a Town officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… examine the District’s transportation State aid procedures and information technology (IT) controls for the period July … in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The District, which operates … should implement procedures to ensure the preparation and submission of transportation State aid documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information