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North Greenbush Common School District – Claims Auditing (2022M-112)
… were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims were properly audited and approved before … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112City 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-b6-16-17State 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-annuityXIV.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-assetsSouth Kortright Central School District – Claims Audit (2023M-69)
… we determined that: The Board did not comply with New York State Education Law Section 1709 (20-a) when it appointed the … corrective action. Appendix B includes our comment on an issue raised in the District’s response. … audit south …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Transportation – 2023 Financial Condition Report
… Improve Slightly for the Third Year in a Row The State is responsible for maintaining more than 42,700 lane miles of … was responsible for maintaining 8,535 bridges.* A bridge is considered in poor condition if it has deterioration to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe or …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationTown of Tioga – Long-Term Planning (2022M-181)
… safety. The New York State Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181State Agencies Bulletin No. 296
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Assessment and Collection of Selected Fees and Penalties
… Purpose To determine whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 through July 31, 2011. Background …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… of Article 4-C of the Economic Development Law. As a result, any grant opportunity that is published in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… guidance for purchases when competitive bidding was not required. Key Recommendations Ensure that complete and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… complete report - pdf ] Audit Objective Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Town 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-approvalVillage of Clayton – Claims Auditing (2021M-81)
… Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for … Key Findings The Board did not properly audit claims prior to payment or ensure written quotes were obtained as … for payment by the Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over water … in 1990 under New York State Public Authorities Law to acquire, construct, operate and maintain public water … not deposited in a timely manner or properly secured prior to deposit. The administrative assistant, who was involved …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Village 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-65Health and Safety of Children in Foster Care (Follow-Up)
… our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … functions required to protect the health and safety of foster children. For example, we found that ACS did not have … our initial audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100