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Adequacy of 2021 Budgets - Otsego County (S9-21-15)

… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15

Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)

… an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5

Human Resource Practices (Follow-Up)

… ). About the Program A part of the State University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve …

https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-follow

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The … The CPA erroneously commingled debt and grant proceeds for capital projects with the Town’s operating funds. The …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

State Agencies Bulletin No. 1887

… Purpose: The purpose of this bulletin is to inform agencies of the 2021 rate for the New York State Paid Family Leave … are affected. Background: The New York State Department of Financial Services has announced that the 2021 premium …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increase

Town of Phelps – Financial Management (2015M-70)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management practices for the period …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

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, …

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

Town of Stockton – Financial Management (2014M-90)

… Purpose of Audit The purpose of our audit was to assess the Town’s financial management … 1, 2012 through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a …

https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90

Town of Sheridan – Cellular Phones (2013M-334)

… Purpose of Audit The purpose of our audit was to evaluate internal … plans, these individuals generally paid only for the cost of an additional line (approximately $10), rather than …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334

City of Newburgh – Budget Review (B20-6-12)

… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … potentially face shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for … of its Constitutional Tax Limit (CTL). If the adopted levy increases to above 100 percent of the CTL, the City will …

https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12

Town of Villenova – Purchasing (2014M-52)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … 2014 total about $775,000. Key Findings Town officials did not solicit quotes for certain purchases. Purchase prices … bids by Board resolution. … The purpose of our audit was to evaluate internal controls over purchasing for the period …

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52

Membership and Enrollment – Membership and Enrollment

… The benefits of NYSLRS membership can provide your employees financial …

https://www.osc.ny.gov/retirement/employers/membership-enrollment

Town of Warrensburg - Procurement (2014M-96)

… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. … The purpose of our …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96

Town of Louisville – Water User Charges (2015M-44)

… Purpose of Audit The purpose of our audit was to review the Town’s water user charge activity for the … collecting and recording of water payments and adjustments to customer accounts. Three users have administrative rights … in the computerized water billing system which allow them to adjust customer accounts, even though only one is …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44

West Seneca Central School District - Community Education (2019M-241)

… community education program fees were properly accounted for. Key Findings District officials did not review or … 2019. In January 2020, the vendor reimbursed the District for the lost revenue. The Board did not adopt written enforcement policies for overdue accounts and the Coordinator did not ensure all …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241

Oversight of the STEM Incentive Program (Follow-Up)

… issues that could affect many aspects of the Program. For example, HESC did not always ensure applicants met … We also determined that HESC’s policy to pro-rate loans for any recipients who did not fulfill work and residency …

https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-follow

Selected Aspects of Subway Station Safety (Follow-Up)

… the Program New York City Transit (Transit) is responsible for providing public transportation in New York City, … passengers per day. Maintaining safety and cleanliness for the daily riders who use its 472 subway stations is one … mandatory weekly station inspections and daily inspections for the top 25 slips, trips, and falls in subway stations. …

https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-follow