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Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … The District’s general fund budgeted expenditures for the 2013-14 fiscal year total $15 million. Key Findings … The District’s reserve policy does not address the need for maintaining certain reserve balances or under what …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Huntington – Payroll and Legal Services (2013M-28)
… of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background … Supervisor and four Board members. Total Town expenditures for the year ended December 31, 2011 were $200 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Middleport – Water and Sewer Rents (2013M-313)
… was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. … of four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal … did not maintain timely, complete and accurate records. For example, we reviewed eight credit adjustments totaling …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Cherry Valley – Budget Review (B25-4-7)
… budget significantly underbudgeted the appropriations for the Cherry Valley Community Health Center (Health … Findings The 2026 preliminary budget includes an estimate for Health Center appropriations of $495,000 in the general fund. Our projection of Health Center expenditures for 2025 is approximately $1 million. The Board’s …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Town of Danby – Audit Follow-Up (2022M-127-F)
… audited and approved. Town officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved unsupported claims totaling $223,781 for payment. The Board approved 19 claims twice, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fErie Community College – Board Oversight and Management of College Resources (2015M-212)
… assess Board oversight and management of College resources for the period September 1, 2013 through July 2, 2015. … and one elected student trustee. Budgeted appropriations for the 2014-15 fiscal year were $112 million. Key Findings … were one. The President assumed the Board’s responsibility for establishing salaries and authorizing benefits for senior …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesSUNY Bulletin No. SU-251
… the regulations indicating Plan Sponsors are responsible for monitoring all contributions under their 403(b) plan from all vendors for each employee. Effective Date(s) Paychecks dated November … to automatically end date deduction codes 408 and 415 for all employees regardless of job status. OSC will load a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredOpinion 2002-9
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (contract for provision of services by private organization); … -- Contracts Not Requiring Competitive Bidding (contract for services pursuant to General Municipal Law §120-w below … REFUSE AND GARBAGE -- Solid Waste Facility (contract for services of individuals to coordinate volunteer workers) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… reports of its real estate holdings, and has sold several for as little as $1 with insufficient information about the … explaining the economic benefits to New York’s taxpayers for sales of properties below their fair market value.” ESD … also requires public authorities to dispose of properties for fair market value, with exceptions. When proposing …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowContact Us
… can reach: Reports Processing Unit at [email protected] For electronic reporting assistance, FTP login, extension … questions Securities Management Unit at [email protected] For information on reporting securities Voluntary Compliance Unit at [email protected] For questions about Voluntary Compliance Director of Audits …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… The purpose of our audit was to review the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017. … of Parks, Recreation and Historic Preservation (Parks) for operation/maintenance and debt service costs for the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… adequately supported and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background … during the 2015-16 school year. Budgeted appropriations for the 2017-18 fiscal year total approximately $246 million. … or properly administer or award competitive bids for purchases totaling $13 million and did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mCity of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … elected nine-member City Council. Budgeted appropriations for 2015 totaled approximately $83.1 million. Key Findings Adopted budget for the general fund relied on appropriating significant …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year did not include …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, 2012. Background The … and small claims cases. The Justices are responsible for all Court operations. During our audit period, the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… purpose of our audit was to review the Town’s accounting for the two capital projects associated with the collapse of the Dam for the period July 2, 2005, to September 10, 2012. … parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically … service providers. The District used the same vendor for liability insurance for 18 years, heating, ventilation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Corning – Procurement (2020M-93)
… the 10 providers. A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even … the lowest bidder. The Board also extended the contract for another five years without seeking competition. Although …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… controls over the Department’s financial operations for the period January 1, 2013 through January 31, 2015. … The Halfmoon Hillcrest Volunteer Fire Department is a not-for-profit organization located in the Town of Halfmoon, … County. The Department, which provides fire protection for the Towns of Halfmoon and Clifton Park and the City of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialState Agencies Bulletin No. 1914
… time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-association