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Village of Pittsford – Audit Follow-Up (2017M-51-F)
… - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s … of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of … progress implementing corrective action. Of the seven audit recommendations, one recommendation was fully …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fTown of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… law. Key Recommendation Prepare warrants more frequently so that PILOTs can be distributed to taxing jurisdictions …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. … The County of Oswego Industrial Development Agency is an independent public benefit corporation created to … which was created in 1973 by the State Legislature, is governed by a seven-member Board which is appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanOpinion 2005-7
… prompt payment discounts, penalties and interest and the acceptance of partial payments, (3) the furnishing of … from whom it accepts payment for the failure to properly credit such payment, for the amount of the payment plus any … seq ., Electronic Funds Transfer Act.; Uniform Commercial Code, article 4-A, “Uniform Commercial Code-Funds …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7EDSS - Procurement Record Help
… What information does BOC require for my Procurement Record? Depending on the type of … documents will display on the “Attach” page of EDSS. What are the Procurement Record types? Based on the criteria …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-helpContributions – Special 20- and 25-Year Plans
… Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is based on earnings.* … additional annuity when you retire. The contribution rate in the Section 383-e plan is higher than contribution rates …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsVillage of Rhinebeck – Claims Auditing (2025M-147)
… of its staff is enhanced because officers and employees are aware that a careful review of claims will occur before public funds are disbursed. Because it is the board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Privacy and Security of Student Data
… security posture. Specifically, we found: NYCPS’ policy does not fully align with NIST CSF. We found that certain … this information not published on its website, but NYCPS does not have an existing policy. For example, NYCPS does not … been compromised. NYCPS does not maintain a comprehensive list of all applications used by each school. We surveyed all …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataState Agencies Bulletin No. 1564.1
… compensation contributions in a current calendar year pay check for which an employee was later placed on workers’ … leave. Affected Employees Active employees in Company “NYS” who, in the current year, contributed earnings to a … State and local withholding. Prior to processing the refund, OSC will submit a refund file to Nationwide, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesSelected Performance Measures
… Capital Construction, Metro-North Railroad (Metro-North), Long Island Rail Road (LIRR), New York City Transit (Transit … of train cars) – and misleading – MDBF. Our review of how MDBF was calculated by the LIRR found that the agency did … not explicitly stated in the NTD Manual, those numbers are used to allocate federal funding. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresDiNapoli: NYC Experiencing Record Job Growth
… Job growth in New York City has outpaced the nation and New … more than 600,000 jobs. The nation and New York state had job gains of 11.5 percent during this period. The city has … for nearly three-quarters of the gains since 2009. While job growth slowed in each of the past three years, the city …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… Comptroller Thomas P. DiNapoli. “Lead poisoning poses a major health risk to children and can cause anemia, hearing … department needs to make sure all lead-poisoned children get the services they need.” DOH is responsible for … them to ensure follow-up services are provided and tracked when elevated lead levels are detected. Implement the proper …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… result in an inaccurate 1099 being issued to the vendor. Supplier ID/Vendor ID The supplier ID should match the original voucher. Exceptions are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… into the appropriate State bank account. Effective August 1, 2024, Treasury will only accept cash on a preapproved … must also ensure that the ‘Complete’ box is checked on Direct Journal Payments submitted in SFS. Failure to check the ‘Complete’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… The COVID-19 pandemic abruptly halted tourism in New York City, one of the world’s top tourist and business … activity, according to a report released today by New York State Comptroller Thomas P. DiNapoli. DiNapoli said … (CFY) 2021. “The tourism industry is a vital component of New York City’s economy,” DiNapoli said. “Visitors and their …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73City of Yonkers – Budget Review (B6-14-14) - Revised
… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedConstitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school district can … and certain types of self-liquidating debt are available. How to apply for a sewer debt exclusion For city school districts (other than the Big 5 districts) The debt limit is a percentage of the …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitVillage of Fultonville – Claims Auditing (2015M-106)
… The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Georgetown Fire District – Board Oversight (2014M-264)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. Background The Georgetown Fire District is a district corporation, distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Wayne County – Financial Management (2012M-249)
… determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the accumulation of and use of moneys in reserve funds. Review all reserves annually and determine if the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249