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Seaford Fire District – Length of Service Award Program (2014M-319)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, … Seaford Fire District Length of Service Award Program 2014M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of Pulteney – Financial Management and Information Technology (2012M-177)
… policies and procedures related to acceptable use, online banking, breach notification, or disaster recovery. There is … computer-related policies regarding acceptable use, online banking, information breach notification and disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Rockland County Department of Social Services – Service Contracts (2014M-368)
… through August 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The County’s … Department officials did not always verify the information in the performance and financial reports. The County did not …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… the Town of Lysander in Onondaga County and the Town of Butler in Wayne County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… totaling approximately $24,000 did not have a recorded serial or identification number. Key Recommendations Maintain capital asset records …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the Board: … the Town of Delhi Town Board Board properly managed pool project donations and disbursements …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Opinion 94-30
… of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks … York are required to remit to the Commissioner of Taxation and Finance $160 of the $165 collected pursuant to the first … pursuant to section 8018(a) of the Civil Practice Law and Rules (CPLR) and section 39(2)(e) of the Judiciary Law. …
https://www.osc.ny.gov/legal-opinions/opinion-94-30County of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … were supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit … and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… complete report - pdf] Audit Objective Determine whether: The Board established adequate long-term plans which appropriately addressed the Town’s operational and capital needs and funding sources. … information technology (IT) assets. Key Findings The Board did not: Develop comprehensive long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Village of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … five-member Board of Trustees. General fund appropriations for the 2013-14 fiscal year were $835,790. Key Findings The … the Board did not consider the results of operations for the previous year when budgeting for the following year. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Board of Cooperative Educational Services is a public entity serving 18 component … JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services Separation Payments 2016M304 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesCity of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed … audit city white plains statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfJamesport Fire District - Length of Service Award Program (2019M-05)
… officials properly administer the length of service award program (LOSAP). Key Findings The District’s LOSAP … State General Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. … Revise the LOSAP policy to be consistent with GML. Award points based on proper support. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… renewals but lacked periodic verification of reported farm income. Three veteran exemptions had an incorrect …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… fiscal years 2014-2015 and 2015-2016. Returns for the Fund's Asset Classes (as of March 31, 2015) Percent …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… report – pdf] Audit Objective Determine whether Village of Johnson City (Village) employees and elected officials … (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 … Village did not include all the minimum requirements. As a result, most Village employees were provided with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Town of Sodus – Financial Management and Professional Services (2013M-99)
Town of Sodus Financial Management and Professional Services 2013M99
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a seven-member … Not all assets were recorded on the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and some assets were disposed of without Board approval. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268