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Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether … Fire District is a district corporation of the State, distinct and separate from the Towns of Southampton … adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 …
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. 838
… Code, Part-time Percentage, Action Reason, Old Comp Rate, New Comp Rate and Increment Code. Questions Questions about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityOverview – State Police Plan
… Your pension is based on your years of credited service and your … For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. For Tier …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewTown of Tioga – Long-Term Planning (2022M-181)
… report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and … financing approaches to address them. As a result, half of the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an … and internal services funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires municipalities … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6South Kortright Central School District – Claims Audit (2023M-69)
… [read complete report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board of Education (Board) and District officials ensured that … we determined that: The Board did not comply with New York State Education Law Section 1709 (20-a) when it appointed the …
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/transportationDiNapoli: Tax Cap Remains at 2% for 2025
… for a fourth consecutive year," DiNapoli said. “The rate of inflation has decreased since the highs of 2022, but local governments are still facing higher prices … year, above the 2% allowable levy increase, and indicative of the higher costs facing these localities. The tax cap, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025State Agencies Bulletin No. 296
Revised Data Capture Files NHRP 716 and NHRP 517
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Assessment 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-penaltiesTown of German – Supervisor’s Records and Reports (2023M-54)
… [read complete report – pdf] Audit Objective Determine whether the Town of … to the Board. Consistently filed the annual financial report (AFR) and the tax cap form late with the Office of the …
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
… General capital assets should be classified in the appropriate account code to indicate the type of fixed … Buildings 12-60 years Machinery and Equipment 4-30 years Library Books no depreciation Computer Software-Intangible 10-12 years Construction in Progress no depreciation Infrastructure 20-75 years A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Purpose of Audit The purpose of our audit was to assess the Authority’s purchasing … Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New York State Public Authorities Law. The Authority, which operates …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Clifton Park Water Authority – Water Charges (2015M-247)
… Audit The purpose of our audit was to review the Authority’s internal controls over water charges for the period January … 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)
… not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have …
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)
… perform an annual audit. Key Recommendations Enter into a new contract for accounting services that permits 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)
… monitor to ensure the annual report filed with the New York State Authorities Budget Office (ABO) and the Office of … C includes our comment on issues raised in the IDA’s response letter. … Determine whether the Town of Amherst …
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)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) 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 …
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)
… of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial report, …
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 …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-dro