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City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… insurance on file. We also found buyout payments made to 10 employees (33 percent) had calculation errors totaling …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Albion – Supervisor’s Records and Reports (2024M-111)
… the Supervisor’s 2023 accounting records, as required by New York State Town Law (Town Law) Section 123. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10)
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10.pdfState Agencies Bulletin No. 1398
… Salary Increase. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP709 – … been processed. All reports will be sorted by Department ID, then by employee name in alphabetical order. NHRP704 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1398-april-2015-security-salary-increases-and-additional-pay-increasesCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… for delivering promised benefits to the community in exchange for tax abatements. Officials billed one business … different from the Board-approved schedule, resulting in the under-billing of $246,000 in the 12 years since the PILOT agreement inception. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… general fund balance decreased from approximately $564,000 at the end of 2011-12 to less than $156,000 at the end of 2013-14 due to operating deficits primarily …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1City of Salamanca – Selected Financial Activities (2015M-284)
… to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284City of Lockport -- Budget Review (B1-15-20)
… which could create a shortfall in 2016. The overtime appropriation in the proposed budget is less than the amount … Include a tax overlay in the adopted budget. Ensure the appropriation for overtime is reasonable. Approve the 10 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20DiNapoli: Tax Cap Nears Two Percent for 2018
… with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State … that local governments have had their levy growth capped at less than 2 percent. By comparison, property tax levy growth for school districts was capped at 1.26 percent for the 2017-18 fiscal year. For the list of …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018County of Rockland – Budget Review (B6-14-24)
… the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal year, the County’s outstanding …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background The overall goal of IDAs is to advance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programState Agencies Bulletin No. 1072
… agencies (with the exception of the City University of New York) of increases in maintenance rates for employee … report changes to maintenance deductions by inserting a new effective dated row in the General Deductions page. The … agencies with the exception of the City University of New York of increases in maintenance rates for employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1072-change-maintenance-rates-employee-housing-and-mealsOrleans County – Department of Social Services (2012M-222)
… to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The … Assistance Program (SNAP) applications accurately and in a timely manner. However, the County’s process could be … inadequate communication between social welfare examiners in two different County Social Services programs. In …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Wayne County – Financial Management (2012M-249)
… 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, and has …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Putnam Valley Central School District – Financial Condition (2016M-135)
… District officials did not use these restricted funds to pay for reserve and debt service related obligations because … have not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135School Districts’ Energy Performance Contracts (2015-MR-1)
… Half Hollow Hills Central School District [pdf] , Island Trees Union Free School District [pdf] , Manhasset …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Pleasant Cottage School Union Free School District is a special act school district located in Westchester County, and provides education to students from a residential treatment center as well as day students from neighboring districts. The District is governed by a Board of Education which normally comprises nine members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialRoxbury Central School District – Financial Condition (2013M-207)
… for the 2013-14 fiscal year are approximately $10 million. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial … the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through … funding needed reserves and reducing District property taxes. Review all reserve balances and determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-and