Search

Congregate Meal Services for the Elderly (Follow-Up)

… for the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not demonstrate that they contracted with optimally located senior centers to maximize the number of eligible senior citizens who had access to congregate meals. In …

https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-follow

Archived Publications

… reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review - 9/27/2016 …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications

Greenville Fire District - Fixed Assets (2019M-223)

… assets. Key Findings Although the District purchased fixed assets totaling $145,398 during our audit period, the … date, purchase price, date placed in service and useful life. As a result, officials were not aware that equipment in … have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Town of Boylston – Procurement (2021M-56)

… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56

Overview – Legacy Reporting

… on employees, retirees, etc., which will enable NYSLRS to store and retrieve that information if needed at a later …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/overview

Village of Unadilla – Procurement (2022M-182)

… (Village) officials used a competitive process to procure goods and services. Key Findings  Village officials did not always use a competitive process when purchasing goods or services, as required by New York State General … Village officials used a competitive process to procure goods and services …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

State Agencies Bulletin No. 2241

… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected Employees: Employees in … The purpose of this bulletin is to notify agencies of an automatic dues increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees

North Syracuse Central School District – Professional Services (2022M-34)

… Determine whether North Syracuse Central School District District officials sought competition for the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Town of Oxford – Procurement (2024M-88)

… (Town) officials used a competitive process to procure goods and services.  Key Findings  Town officials did not always use a competitive process when purchasing goods or services, as required by New York State General … Town officials used a competitive process to procure goods and services …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88

West Babylon Union Free School District – Claims Audit (2024M-62)

… claims. As a result, there is an increased risk that goods and services may not have been received, and incorrect or inappropriate claims could be paid.  We reviewed 86 claims totaling $10 million and determined that:  73 claims totaling $9.8 million had one …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62

Chenango Valley Central School District -- Budget Review (B19-4-2)

… independent evaluation of the District’s proposed budget for the 2019-20 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2

Greenville Fire District #1 – Board Oversight (2014M-376)

… January 1, 2013 through July 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene County. The District is … Greenville Fire District 1 Board Oversight 2014M376 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376

Town of Walton – Incompatible Duties (2016M-309)

… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309

Statistical and Information

… and joint activity in the State. This data is comparable to the data that appears on the  Open Book website . … real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits …

https://www.osc.ny.gov/local-government/publications/statistical-and-information

Fire District Information: Fire District Training Providers

… providers have obtained certification of an approved training course related to the required training for Fire District Commissioners. Please note that a Fire District Commissioner must complete an approved training course within two hundred seventy days of taking …

https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providers

St. Lawrence County – Financial Condition (2016M-173)

… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …

https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173

Delaware County – Vehicle Usage and Disposal (2014M-258)

… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy to clearly specify which employee …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)

… [read complete report - pdf] Audit Objective Determine whether: The Board of … Thirteen of the 15 projects met or exceeded their job creation and/or retention goals. These 13 projects had … that are carried forward to agreements. Monitor goals and document project performance and action taken. CAIDA …

https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65

Department of Taxation and Finance: Personal Income Tax

… income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed during the … income tax refunds approved by the Department of Taxation and Finance Department for paymen …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax

Village of Hastings-on-Hudson - Board Oversight (2018M-92)

… Key Recommendations Appoint a Treasurer, as required, and design policies and procedures to clearly state job responsibilities. Use … providers. Enforce policies on annual accrued leave and periodically reconcile leave balances to ensure employees …

https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92