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Town of German – Supervisor’s Records and Reports (2023M-54)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former … Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund revenues in the general fund for the 2020 through 2022 …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… component while an improvement is the addition of a new component where one did not previously exist. Renovations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Article 4-C of the Economic Development Law requires publication of grant opportunities. To comply with these publication requirements, the Department of Economic Development (DED) will publish grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Audit The purpose of our audit was to assess the Authority’s purchasing procedures for the period January 1, 2014 … in Oneida County and was established by Section 1942 of New York State Public Authorities Law. The Authority, which …
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)
… approved Wayne Highlands NRT rates that were less than the New York State Education Department (SED)’s maximum allowable NRT … officials did not inform taxpayers whether the costs to educate non-resident students are recovered by the revenue …
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)
… officials did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most favorable … average two times the benchmark rates. May have been able to reduce its natural gas costs by 40 percent or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Clifton Park Water Authority – Water Charges (2015M-247)
… benefit corporation that was established in 1990 under New York State Public Authorities Law to acquire, construct, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply with New York …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Village of Mount Morris – Treasurer’s Office (2013M-65)
… for the oversight of the Firm and the billing of real property taxes and water and sewer services. The …
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)
… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu … correct sales tax amounts. Establish adequate procedures to review and verify that all data in the annual report is …
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)
… The Village’s procurement policy did not comply with New York State General Municipal Law (GML). Key Recommendations Ensure all claims are presented to and approved by the Board before …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Health and Safety of Children in Foster Care (Follow-Up)
… included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). … of the critical functions required to protect the health and safety of foster children. For example, we found that ACS … did not have controls to ensure that agencies conducted and recorded visits. Further, it did not ensure that Family …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followViolating the Terms of a DRO – Divorce and Your Benefits
… If NYSLRS has a DRO on file that requires a member to elect a specific … and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. Problems can occur when a DRO is not on file at the time of a member’s retirement. If …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droRetirement Estimates – Divorce and Your Benefits
… about submitting an estimate request, contact our Call Center using our secure contact form , or call 866-805-0990 (518-474-7736 in the Albany, New York …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesNorth Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key … Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Pembroke Central School District - Investment Program (2023M-130)
… at two financial institutions, which had an average of $13.4 million available for investing. Had officials … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to … program procedures. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Arlington Fire District – Station Number 5 Renovation (2022M-54)
… referred to as Landlord). Key Recommendations Comply with New York State General Municipal Law (GML) competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54North Greenbush Common School District – Claims Auditing (2022M-112)
… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Eden Central School District – Capital Project Management (2024M-83)
… million, and officials did not submit change orders to the New York State Education Department (SED) in a timely manner …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Village of Earlville – Collections (2024M-128)
… Law (Village Law) Section 4-408(b) requires collections to be deposited within 10 days of receipt. Without detailed … recommendations and have initiated or indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128