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Village of Greene – Investment Program (2023M-112)

… Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … investment options. Develop investment procedures to convey management’s expectations for managing the … agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Marathon Joint Fire District – Investment Program (2023M-76)

… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… that all Project change orders were submitted as required to the New York State Education Department (SED) for … totaling approximately $2 . 7 million were not submitted to SED, as required, for the Commissioner of Education’s … are properly approved. Actively monitor change orders to ensure the District submits change orders for approval …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… When tested, the average wireless Internet download speed was 142 Mbps. The District’s contracted bandwidth … elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet … personnel monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Town of Southold – Financial Operations (2014M-299)

… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31, … The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Clarence Public Library – Audit of Claims (2016M-355)

… January 1, 2015 through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its … Clarence Public Library Audit of Claims 2016M355 …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Town of Clarendon – Justice Court Operations (2013M-362)

… audit was to review the processes and procedures for the Courts financial operations for the period January 1 2012 to …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362

Town of Boylston – Procurement (2021M-56)

… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56

Overview – Legacy Reporting

… on employees, retirees, etc., which will enable NYSLRS to store and retrieve that information if needed at a later …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/overview

Village of Unadilla – Procurement (2022M-182)

… Village obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

Town of Oxford – Procurement (2024M-88)

… [read complete report – pdf] Audit Objective Determine whether the … that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88

West Babylon Union Free School District – Claims Audit (2024M-62)

… were not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The claims auditor …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62

Fire District Information: Fire District Training Providers

… providers have obtained certification of an approved training course related to the required training for Fire District Commissioners. Please note that a Fire District Commissioner must complete an approved training course within two hundred seventy days of taking …

https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providers

St. Lawrence County – Financial Condition (2016M-173)

… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …

https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173

Delaware County – Vehicle Usage and Disposal (2014M-258)

… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy to clearly specify which employee …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Department of Taxation and Finance: Personal Income Tax

… income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed during the … income tax refunds approved by the Department of Taxation and Finance Department for paymen …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax

State Agencies Bulletin No. 1498

… Corrections and Community Services Office of Mental Health School for the Blind School for the Deaf Office of Children and Family Services … Agreement, teachers who have elected to be paid over the school year will be paid based on the actual number of days …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1498-restoration-contract-pay-and-additional-pay-21p-institution-teachers

Opinion 88-5

… opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits) PUBLIC … may provide health insurance coverage at town expense to retired officers or employees, or a group of retired officers or employees, including retired elected …

https://www.osc.ny.gov/legal-opinions/opinion-88-5