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Village of Atlantic Beach - Cash Disbursement (2018M-253)
… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253DiNapoli: Tax Cap Remains at Two Percent for 2020
… levy growth will be 2 percent for the second year in a row, however, mixed economic signals may require local … The tax cap, which first applied to local governments in 2012, limits tax levy increases to the lesser of the rate … spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Seneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Cortland County – Public Water Supplies (2016M-318)
… the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through May 13, 2016. … are performed in compliance with NYS DOH guidelines for frequency, sanitarians document that violations observed …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … regarding payroll including hiring, salary and benefits for new and existing staff. Require interim financial reports …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingState Agencies Bulletin No. 1504
… after the corresponding cutoff date specified for each pay period and transaction type. If an agency anticipates a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesState Agencies Bulletin No. 838
… Purpose To explain OSC’s automatic processing of the reduction to the 2008 Blind Veterans Annuity payment. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityCounty of Cortland – Departmental Operations (2013M-157)
… Background Cortland County is located in central New York State and has a population of approximately 49,000. The … could save from $44,000 to $177,000 a year depending on the number of additional officers hired in the jail and …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Yonkers – Financial Operations (2017M-119)
… June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, … The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Oswego County – Transfer Station Cash Receipts (2015M-334)
… Oswego County is located in central New York State and has a population of approximately 122,000. The County, … Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses and … stickers on hand at the beginning and end of the day, and sell the stickers in sequence. Establish a process for …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Chemung County Probation Department – Collections and Disbursements (2016M-10)
… September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … Legislature. The County’s Probation Department assists in reducing the incidence of crime by probationers in the community and is the designated agency for the …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… April 17, 2017. Background The Town of Porter is located in Niagara County and has a population of approximately 6,600 … of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed by an elected five-member … of the terms of the original contract that was established in 1970. Key Recommendations Properly and accurately bill …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Management and Control of Overtime Costs (Follow-Up)
… assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found indications that overtime was often used when it was not in the best interest of HHC, as employees responsible for patient …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followOverview – State Police Plan
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewCity of Newburgh – Budget Review (B6-16-17)
… continues to rely on one-time revenue from the sale of real property which, if not sold, will cause a revenue … Reduce reliance on one-time revenue from the anticipated real property sale. Review the adequacy of contingency …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report … was appropriately paying out-of-state providers for ambulatory surgery services provided to New York State … June 30, 2009, auditors identified $12.2 million in actual and potential Medicaid overpayments to out-of-state providers …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… major classifications and depreciated or amortized over the indicated estimated useful lives: Land no … It occurs when 75% or more of the estimated useful life of the component has expired It extends the useful life of the component being renovated The original component …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsVillage of Mount Morris – Treasurer’s Office (2013M-65)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … adequate procedures to review and verify that all data in the annual report is accurate and complete. IDA officials … Appendix C includes our comment on issues raised in the IDA’s response letter. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval