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Village of Kaser - Refuse User Fees and Records (2018M-97)
… whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate records … collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation … was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. Revenues and …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… renewal forms, income support and military records) to verify eligibility. Key Recommendations The Assessor … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Town of North Collins - Recreation Department Cash Receipts (2020M-68)
Determine whether Recreation Department Department cash receipts were recorded and deposited in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… [read complete report - pdf] Audit Objective Determine whether payments received by …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… [read complete report - pdf] Audit Objective Determine whether the Board provided … The Board failed to implement proper internal controls and the former Clerk-Treasurer did not adequately perform her … health insurance benefits in accordance with the employee handbook. The former Mayor was aware of some of these …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… addressed the Town’s operational and capital needs and funding sources. Town officials adequately safeguarded … addressed the Towns operational and capital needs and funding sources …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… off and restroom towel dispensers mounted at an accessible height. Two components at the Animal Shelter, including at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Roosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) … the value of the District’s LOSAP assets declined. As a result, the District’s annual contributions to the LOSAP … audit or alternatively ensuring LOSAP disclosure notes in a timely manner, the Board increases its ability to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
Determine whether the Town of Pound Ridge Town Board Board procured goods and services in accordance with Board policy and applicable statutory requirements and properly audited claims prior to payment
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly administered select real property … Determine whether the Town of Gilboa Town Assessor Chair Assessor properly administered select real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s operations to … 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an independent … County of Clinton Industrial Development Agency Project Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, … and is associated with the Village Fire Department. The Company, which provides fire protection for the Village and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsSeaford Fire District – Length of Service Award Program (2014M-319)
… examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. Background The Seaford Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. The operating budget for 2014 was …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Greece Central School District – Procurement of Professional Services (2024M-129)
… report – pdf] Audit Objective Determine whether the Greece Central School District (District) Board of … (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and District officials did not always seek …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mNesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service award program (LOSAP) credit for the period … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Division of Housing and Community Renewal Bulletin No. DH-10
… Purpose To explain a union-requested change in the description of Deduction Code 391. Affected … Background At the request of District Council 37, OSC will change the pay stub narrative for Deduction Code 391 to: DC … Lines-OCA. OSC Actions OSC will automatically make this change. Agency Actions Notify affected employees. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-10-new-narrative-description-deduction-code-391UnitedHealthcare – Accuracy of Payments for Surgical Procedures Involving Multiple Providers
… by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering over … as primary surgeons, usually with different specialties, performing distinct parts of a surgical procedure. A surgical …
https://www.osc.ny.gov/state-agencies/audits/2026/07/08/unitedhealthcare-accuracy-payments-surgical-procedures-involving-multiple-providersCUNY Bulletin No. CU-569
… includes the creation of a new after-tax 403(b) ROTH option. Effective Date(s) Institution Paychecks dated February 16, 2017 OSC Actions OSC will create deduction code 400 (CUNY 403 ROTH) in PayServ. Agency … of North America>Employee Pay Data USA>Deductions>Create General Deductions Agencies may begin entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyState Agencies Bulletin No. 322
… deadline is generally the last day of the payroll period (Wednesday). For agencies paid on a current basis, the submission deadline is generally the last day (Wednesday) of the previous payroll period. Due to holidays … period 5 lag/6 current is close of business (6:00 p.m.) on Wednesday June 5, 2002. After this date, the agency may not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… Thomas P. DiNapoli today announced that an audit of the Metropolitan Transportation Authority’s New York City … division found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued … NYC Transit violations has cost tens of millions more over the years. “New York City Transit can and should do more to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollected