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New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … unnecessary fund balance, the Board and District officials have withheld significant funds from productive use and … taxes that were higher than necessary. District officials have not developed a multiyear operational plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectVillage of Delhi – Financial Condition (2013M-110)
… balances remained high while the Village’s real property tax levy continued to increase slightly by 7 percent from …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… annual financial statements were reviewed or whether jobs were created and/or retained. Twelve loan files lacked …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanEast Hampton Union Free School District – Financial Software User Access (2016M-340)
… controls over user access to the financial software for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $66.1 million. … Key Recommendations Annually designate an administrator for the financial software to clarify who is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessArchived: Legislative Session 2017–2018
… conflicts of interest by state officers and employees in state procurements, prohibiting conflicts of interest by state authority board members, officers and employees in authority procurements, requiring certification by state … proposing amendments to article 7 of the constitution, in relation to authorization of debt to respond to acts of …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Domestic Violence: Recent Trends in New York
Introduction October is Domestic Violence Awareness Month, a time to recognize and give voice to domestic violence victims.
https://www.osc.ny.gov/files/reports/pdf/domestic-violence-recent-trends-10-23.pdfMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14) 30-Day Response
To determine whether DOH took appropriate steps to collect all available drug rebates under the federal MDRP.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f14-response.pdfJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls over its financial … them and did not retain adequate supporting documentation to demonstrate that all purchases were for valid Company … manner. Key Recommendations Properly approve bills prior to payment and ensure that all bills have adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overSalamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … the statutory limit. Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … accountability. Individual claims were not reviewed prior to payment approval. The Department does not have a code of … required by statute. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual … inaccuracies in the accounting records and develop plans to address uncollectable receivables. File delinquent AFRs …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Franklinville – Procurement (2024M-56)
… (Board) members, Highway Superintendent (Superintendent) and former Town Supervisor (former supervisor), who served as … were not familiar with the Town’s procurement policy and its requirements. Further, they did not research … with the Town’s procurement policy, or their procurement and claims audit responsibilities, the Board did not perform …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Wilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory … hours. There is no established deadline when a request to earn comp time form should be submitted, and submitted forms have not always included sufficient detail to support the time earned. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24State Authority Codes
… Authorities that already have a code will maintain it for this purpose. A list of State Authority Codes is provided. Codes have not yet been established for subsidiary authorities but State Authority Codes will be assigned for all subsidiaries that enter into contracts. Subsidiaries …
https://www.osc.ny.gov/public-authorities/state-authority-codesState Agencies Bulletin No. 2069
… in this bulletin. As part of OSC’s annual uncashed payroll check outreach, any paychecks issued in 2021 that are … for AC-230 processing, agencies are reminded that payroll checks must not be held or returned to OSC if either … exceed the amount to be returned. Agencies must e-mail the Payroll Reversal and Exchange mailbox to obtain prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksState Agencies Bulletin No. 1801
… on an employee’s home address. Only employees who had a home address in Bronx, Kings, New York, Queens or Richmond … tax forms. Agency Actions On December 23, 2019, OSC will post a PayServ bulletin board message with a link to spreadsheets …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesCUNY Bulletin No. CU-802
… (hourly) Hired/Onboarded at CUNY $935.00 Campus Security Assistant (full-time) Hired/Onboarded at CUNY $723.00 Campus Security Assistant (hourly) Hired/Onboarded at CUNY $597.00 Biannual … hours from June 1 to November 30 $467.50 Campus Security Assistant (hourly) Be in Active pay status for at least 522 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… DiNapoli said. “This growth is an indicator that New York is experiencing an economic recovery, but local … such as gas stations (38%), clothing stores (35%), and restaurants and bars (34%). Increased costs for goods also …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarter