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XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… no depreciation Infrastructure 20-75 years A renovation is a project performed on an already existing component while an improvement is the addition of a new component where one did not … will be retired if the actual cost of the renovation is 75% or more of the current replacement cost of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real … foreclosure funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were … with surplus deposits into court contained errors in the calculation of interest due and/or other mathematical …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, … accounts Key Finding Finance officials have made progress in correcting each of the problems we identified. Of the … are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followTown of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for … 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a … Town of Portland Water Operations 2017M45 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… such as regular reviews of financial records and reports, bank statements and reconciliations. In addition, the Board … tracking attendance at breakfasts, and develop fundraiser forms which require duplicate signatures verifying startup …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesHealth and Safety of Children in Foster Care (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our … timely. Key Finding We found that some progress was made in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… for such ambulatory surgery services. The overpayments happened because Department management failed to establish …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and … were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete all required testing of weighing and measuring devices or maintain complete …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… are at increased risk of paying more than necessary for goods and services. Specifically: Nine of 114 devices … the Director did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… are at increased risk of paying more than necessary for goods and services. Specifically: Forty-two of 126 … not inspected as required. There was no reliable system in place to maintain a complete and accurate master list of … the Director did not develop and implement procedures for periodic price accuracy testing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Wallace Fire District – Board Oversight (2024M-126)
… For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost … The Treasurer did not submit periodic financial reports to the Board, including monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an unrealistic budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Industrial Development Agencies in New York State
… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateOversight of Water Supply Emergency Plans (2021-S-39) (DHSES 180-Day response)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response2.pdfOversight of Water Supply Emergency Plans (2021-S-39) 180-Day Response
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response.pdfPerformance of Industrial Development Agencies in New York State - 2022 Annual Report
This report summarizes data for fiscal year 2020, the most recent data reported by IDAs through the Public Authorities Reporting Information System. The report also contains a brief discussion of local development corporations, a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/performance-of-idas-in-nys-2022-annual-report.pdfSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52)
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory. We also determined...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52.pdfOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
Determine whether Oneida-Herkimer-Madison Board of Cooperative Educational Services (BOCES) officials ensured security awareness training was provided, IT assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/oneida-herkimer-madison-boces-2020-99.pdfOpinion 89-18
… training) TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending required … a town may not reimburse an appointed or elected assessor for wages lost from his or her regular job while attending …
https://www.osc.ny.gov/legal-opinions/opinion-89-18CUNY Bulletin No. CU-355
… of Increments. Affected Employees Eligible employees in Bargaining Units T8, TC and GA Effective Date(s) Effective … New Increment Codes New increment codes were implemented in August 2008. Agencies should refer to Payroll Bulletin … salaried employees, including employees on Paid Leave, in grade 980, based on the following increment codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-355-january-2009-increments-cuny-professional-staff-congress