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Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… to enforce past due amounts from offenders and locate crime victims to whom restitution is owed. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Factors Affecting an Employer’s Annual Payment – What Every Employer Should Know
What every employer should know about NYSLRS what it means to participate as an employer
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentCity of Lockport – Cash Flow (2014M-195)
… Purpose of Audit The purpose of our audit was to assess the financial condition of City for the period … Prepare adequate cash-flow analyses and provide them to the Council for review. … City of Lockport Cash Flow …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Town of Windsor – Information Technology (2017M-44)
… purpose of our audit was to review the Town’s information technology (IT) controls for the period January 1, 2015 … Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. General fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did … million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Operational Advisory No. 34
… a new activity that is related to a Federal Customer Contract (Grant), a two-step process is required every time … combination to the corresponding Federal Customer Contract line using the Customer Contract section of the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractCaribbean Heritage Month Celebration
… Caribbean Americans who contribute greatly to New York State. The live stream has ended, but you can watch a replay … Michèle Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Michèle Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Angela Yee Radio Presenter …
https://www.osc.ny.gov/caribbean-heritage-month-2022Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District … trends. Ensure that transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Franklin-Treadwell Fire District – Disbursements (2021M-16)
… officials had some good controls over disbursements, the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… include clear and specific goals so the monitoring process can establish whether projects are meeting the intended …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… to the claims auditor so a proper review of billings can be conducted. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Changing Employers – Membership and Enrollment
… of age. If an employee is considering a promotion to a civilian or administrative position, or considering a … 20- or 25-year retirement plan but makes them eligible to join ERS under a regular retirement plan, they can join …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersHauppauge Union Free School District – Overtime (2016M-70)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $105 million. … costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… the larger federal programs under which the state receives funding, and which are subject to the cash management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… New York State Comptroller Thomas P. DiNapoli released the following … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingThe Concerning Growth of Hate Crime in New York State
… York City data for 2023 made available by the NYPD on the NYC OpenData portal are used. 5 Data on the rest of the State … the Prevention of Hate Crime, “Resources,” at https://www.nyc.gov/site/stophate/resources/resources.page , last …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateConflicts of Interest of Municipal Officers and Employees
… is intended to help you better understand New York State law as it pertains to conflicts of interest, and your … of interest, however, are prohibited by law. What State laws govern conflicts of interest on the part of … officer or employee to have a prohibited interest in a contract (one that violates the law), four conditions must be …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesState Agencies Bulletin No. 1674
… and are subject to employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… gallons produced by your municipal water system annually. List each source and amount (in gallons) and add the amounts … calculate the number of gallons of authorized water used. List use and amount to calculate the total. C. Identify and … main flushing, water quality and other testing.) List use and amount to calculate the total. D. Calculate …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… reimbursement checks and notification by the New York State and Local Employees Retirement System. It's important … and verify this information against a master eligibility list. Review Health Insurance Bills Ensure that health … may be governed by Rules and Regulations of the New York State Department of Civil Service (4 NYCRR Part 73). Updated …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retirees