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Labor Investigations in New York City
… minimum wage violations, and child labor violations, have increased in the wake of the COVID-19 pandemic. In … they are able to reoffend. Further, we found: Claims that have remained open, without resolution, for lengthy periods – … are still in Active Investigation. Moreover, the Division does not have a process in place to identify which child …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityTitle I Grants to Local Educational Agencies – Federal Funding and New York
… achievement gaps between students (Assistance Listing Number 84.010). Funds pass through the State Education …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesMonitoring of Homeless Data
… of people experiencing homelessness in the United States, with 103,200 homeless individuals. Further, New York State … the populations they serve to a computer system compliant with HUD’s Homeless Management Information System (HMIS) Data … systems but are not required to share this data with OTDA or provide open access to the Local Districts that …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataWhat is the Real Property Tax Cap?
… Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount … least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capEast Bloomfield Fire District – Financial Operations (2017M-154)
… Board of Commissioners provided adequate oversight of the District’s financial operations to ensure that assets are … February 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Village of Wurtsboro – Financial Operations (2017M-71)
… Adopt budgets that finance recurring revenues with recurring expenditures. Develop a plan for the general … compensating controls to mitigate the risks associated with the Clerk-Treasurer’s incompatible financial duties. … …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … Amend the procurement policy to ensure that competition is used when awarding contracts. Ensure that …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties … access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. … with water and sewer services. Budgeted appropriations for 2017 totaled approximately $8.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… The County of Herkimer is located in central New York State and had a 2010 population of 64,519. The County is … review the DMV account and remit the balances due to the State and County. … Herkimer County Sales Tax Distributions …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… payments totaling $50,128 were paid from an “Employee Benefit Reserve” in 2016, which was not appropriately …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
Town of Carlton Town Supervisors Fiscal Responsibilities 2017M263
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263CUNY Bulletin No. CU-451
… chart identifies the health Insurance deduction codes and the amounts of the adjustments to be calculated. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentState Agencies Bulletin No. 1701
… Purpose To inform agencies of the 2019 rate for the New York State Paid Family Leave Program Affected Employees All employees eligible for the New York State Paid Family Leave Program Background … premium rate and the maximum weekly employee contribution for coverage will be 0.153% (0.00153) of an employee’s weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1701-2019-rate-new-york-state-paid-family-leave-programApalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mTown of Barton - Highway Asset Accountability and Procurement (2019M-8)
… assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8SUNY Bulletin No. SU-162
… Earnings Program to NBW for Bargaining Unit 08 positions with a BIW Pay Basis Code. All other attributes of the … on Job Data using the Action/Reason code of DTA CHG/Z12 with an effective date of July 9, 2009 and change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyTown of Ticonderoga – Financial Records and Reports (2015M-301)
… for the clerk. The Town’s accounting records did not agree with the amounts reported on its 2013 and 2014 Annual Update … records and filed in a timely manner. Provide the Board with monthly financial reports that include revenues, …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plymouth – Board Oversight (2016M-190)
… computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, … compensating controls to mitigate the risks associated with the disbursement of Town funds. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190