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Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

Housing for Seniors

… senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 … units were left vacant for long periods of time. Six apartments at HANAC were left vacant for an average of almost 3 years; two of the six apartments were fully furnished apartments designated for …

https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniors

II.3 Overview – II. New York State Financial Accounting

… Law. More specifically, these refer to the Governor's constitutionally-mandated annual submission to the … requires submission of the budget on or before the third Tuesday after the first Monday in January, except in years following gubernatorial elections when it must be submitted by February 1. The financial cycle is …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overview

Oversight of Selected Aspects of Traffic Controls

… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action … of Transportation Department is monitoring and evaluating traffic flow at intersections and whether the Department took …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controls

Permanent COLA

… of a successful effort to enact a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment … based on the first $18,000 of your annual Single Life Allowance amount, even if you selected a different … representing 1 percent of the first $18,000 of your Single Life Allowance. (Return to Top) Why is the Single Life …

https://www.osc.ny.gov/retirement/publications/permanent-cola

Retirement Benefit Summary Tier 6 ERS

… A summary of membership benefits for Tier 6 New York State and Local Employees Retirement …

https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ers

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… complete report – pdf] Audit Objective Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of … contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… - pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s (District) … Determine whether the George Junior Republic Union Free School Districts District website …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

Boquet Valley Central School District – Procurement (2021M-132)

… and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required. Key Recommendations Procure …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132

York Central School District – Financial Management (2022M-96)

… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Lansing Central School District – Procurement (2021M-213)

… for goods and services to State contracts and contracts bid by other governments. District officials generally agreed … our findings and recommendations and indicated they will take corrective action. Appendix B includes our comment on an …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213

Village of Suffern – Budget Review (B21-6-2)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the Villages …

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Wyandanch Union Free School District – Budget Review (B21-7-1)

… of the proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk … general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

City of Lockport - Budget Review (B19-1-7)

… review was to provide an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of … for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described in … maximum levy that the City can impose without the Common Council needing to override the tax levy limit. Key …

https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7

Town of Lloyd - Financial Condition (2019M-108)

… The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … year. Key Recommendations Include more realistic estimates of revenues and expenditures when adopting the annual budget. Discontinue the practice of adopting budgets with appropriation of fund balance that …

https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108

Berkshire Fire District - District Operations (2020M-40)

… Audit Objective Determine whether District officials used a competitive process to procure goods and services. … asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

Town of Bergen – Town Supervisor (2024M-30)

… records to the Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely … for Library payroll expenditures. Town officials disagreed with certain aspects of our findings; however, they generally agreed with our recommendations and indicated they have taken …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30