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Village of Middleport – Water and Sewer Rents (2013M-313)
… of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Ballston – Water Fund Financial Operations (2012M-258)
… body responsible for managing Town operations. For fiscal year 2012, appropriations totaled $5.9 million, including … corrective action. Specifically, at the end of the fiscal year 2011, the Town reported a fund balance of $520,771 in …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… adequate financial-related policies to ensure Town resources are protected. The financial duties in the … and bank to ensure that the Town’s information and resources are adequately safeguarded. Key Recommendations … in the Supervisor, and to ensure that its information and resources are protected. Enter into a comprehensive agreement …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Collection and Use of Oil Spill Funds (Follow-Up)
… the Fund. It also recommended that the Department follow up on the licensing status of the Petroleum Bulk Storage …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… and check collections totaling $161 were deposited in the bank and whether cash collections totaling $8,224 were … Law (Town Law). The Clerk also did not complete monthly bank reconciliations and accountability analyses (compare … help identify and correct errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Town of East Hampton - Budget Review (B21-7-11)
… The Town’s 2022 tentative budget includes a proposed tax levy of $62,265,120. Key Recommendations While the Town has … be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly overrides …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11State Police Bulletin No. SP-215
… Purpose The purpose of this bulletin is to inform the Division of State Police of … increases: NHRP703 Mass Salary Additional Pay Report This report identifies all employees receiving an automatic … Location Pay (SPL) and Expanded Duty Pay (DUT). Fields on this report include EmplID, Employee Record Number, Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… 2014 through May 19, 2016. Background The Genesee Valley Board of Cooperative Educational Services (BOCES) is a public … and Wyoming Counties. BOCES is governed by an 11-member Board of Education elected by the boards of the component … Genesee Valley Board of Cooperative Educational Services Purchasing 2016M259 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… year totaled $410,464. Key Findings The current employee handbook is deficient regarding the accrual of vacation time, … followed established procedures outlined in the employee handbook. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… duplicate receipts for cash that is collected. Deposit slips were not sufficiently detailed. Key Recommendations … received by Department employees. Require all deposit slips be sufficiently detailed. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… be found in Chapter XI, Section 7.A – Revenue Contracts of this Guide. After the Regular Deposit is saved, the agency … Receipts / Accounts Receivable Receipts Overview of this Chapter. SFS Navigation: Accounts Receivable > Payments … Journal & Payment Worksheet – Treasury Requirements of this Chapter. Agencies should not send payments to Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentRFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… as Administrative Head of the New York State and Local Retirement System (“NYSLRS” or the “System”) and as authorized by the Retirement and Social Security Law, is seeking to contract … basis in connection with the members’ applications for retirement benefits. To view the advertisement, visit the New …
https://www.osc.ny.gov/procurement/rfqual-22-03Ordinary Death Benefit
… benefit commences to be reduced while a member of the New York State and Local Retirement System (NYSLRS) and the New York State Teachers' Retirement System (TRS) is in … benefit commences to be reduced while a member of the New York State and Local Retirement System NYSLRS and the New …
https://www.osc.ny.gov/legislation/ordinary-death-benefitDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… than expected. Budget gaps during FY 2024 through FY 2026 will average about $2.7 billion, an amount that has … growth is expected to average 2.4% from FY 2024 to FY 2026, but an unexpected decline would require at least a … of New York Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… did not ensure that District funds were expended in the best interest of taxpayers or as permitted by statute. District officials did not adequately plan or use a competitive process when procuring goods and … outside its authority. Key Recommendations Properly plan any future capital projects to determine the estimated …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Peekskill City School District - Network User Accounts (2021M-195)
… users using IT resources received periodic IT awareness training. Key Recommendations Periodically review enabled … disabled. Provide periodic IT security awareness training to all users who use IT resources. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195The Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Williamsville, New York. Arc Erie provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids Unlimited, … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Kids Unlimited PT …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of three and five … 2014-15 school year, Bilingual served about 171 students in its SEIT program. In addition to the SEIT cost-based …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manual