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City of Lockport – Budget Review (B20-1-9)
… City’s collective bargaining agreements (CBAs) are nearing settlement and will likely be in place in 2021. The City has … ensure the budget is balanced. Consider the CBAs nearing settlement and whether contingency appropriations are …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9DiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
Sales tax revenue for local governments in New York state dropped 95 percent in the third quarter compared to the same period last year according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Oversight of Drug Disposal
… Services and Supports (OASAS) programs and the programs it oversees collect and dispose of unneeded drugs using … Addiction Services and Supports programs and the programs it oversees collect and dispose of unneeded drugs using …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalState Agencies Bulletin No. 1810
The purpose of this bulletin is to inform agencies of the automatic system termination of employees who have not received a paycheck since 12312018
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1810-automatic-system-termination-employees-inactive-more-one-yearOperational Training and Medical Assessments of Train Crews (Follow-Up)
… received a passing grade of 80 or higher on the final test, while 23 employees (51 percent) failed the test and returned to work; for the remaining 6 employees, …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followCollection of Petroleum Business Tax and Motor Fuel Excise Tax
To determine whether the Department of Taxation and Finance Department has systems and practices in place that allow it to appropriately collect Petroleum Bus
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxCUNY Bulletin No. CU-864
… is to provide agency instructions for processing the CUNY 2026 rate increases for Electrician titles. Affected … Workers. The Consent Determination provides for a 2026 rate increase for employees in the titles … Electrician and Electrician’s Helper. Effective Dates: The 2026 rate increases for the Electrician titles are effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-864-cuny-2026-rate-increases-electrician-titlesUnified Court System Bulletin No. UCS-139
… adjustment will be applied to any Overpayment ( OVP ) set up in Additional Pay that has a Goal Amount and Goal Balance … of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… approximately $202,000. Key Findings The Treasurer and his wife misappropriated more than $95,000 of Department funds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and Waterford, and located in Saratoga County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… County officials’ oversight of the Stream Restoration Project and the overall contract process for the period … adequate oversight of the planning and execution of the Project and did not ensure that the Co-Managers properly monitored the Project. The Board did not always provide clear, written …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Wayne County – Financial Management (2012M-249)
… to effectively use and reduce the unexpended surplus fund balance in the general fund. Adopt policies and establish …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… meetings. However, because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot verify if it is … determine whether there are any discrepancies between bank and book cash balances. The Treasurer has not filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… accountable for delivering promised benefits to the community in exchange for tax abatements. Officials billed … Develop, adopt and document cost-benefit ratios that meet community needs, reflect the economic environment and provide … recapture-of-benefits clause in agreements to protect the community and taxpayers. Ensure that all PILOT billing and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectState Agencies Bulletin No. 1702
… no longer operate on the New York State Fiscal Year (April 1st to March 31st) but should instead have a plan year that operates on the calendar year (January 1st to December 31st) for Tier 6 pension fund administration. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Although monthly financial reports were accurate and reliable, the Board did not perform an annual audit of the Secretary-Treasurer’s (Treasurer) records for 2017 and 2018. The Treasurer did not file required annual update … The District a district corporation of the State, distinct and separate from the Town of Newark Valley in Tioga County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fAdirondack Central School District – Financial Condition (2016M-184)
… School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, Forestport, Lee, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Village of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and OSC auditors could not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99