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County of Rockland – Budget Review (B20-6-13)
Determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/rockland-br-20-6-13.pdfTown of East Hampton - Budget Review (B20-7-10)
Determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/east-hampton-br-20-7-10.pdfCity of Troy – Budget Review (B20-5-11)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/troy-br-20-5-11.pdfVillage of Suffern - Budget Review (B20-6-2)
Determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/suffern-br-20-6-2_0.pdfVillage of Suffern - Budget Review (B20-6-2)
Determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/suffern-br-20-6-2.pdfFinancial Statements - 2023
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2024
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2024.pdfeLearning Videos and Resources
… and guidance on reporting procedures. Check back often for new videos and links to resources. If there are … Reporting Online Holder Reporting Request password for Online Holder Reporting at [email protected] Secure File Upload Request password for Secure File Upload at [email protected] Secure File …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesReal Property Dispositions
… Center. According to the Port Authority’s 2014 Annual Report, its mission is to “Meet the critical transportation … AI does not reflect the Port Authority’s current policies for administering property disposals. We interviewed Port … key departments who were subject to certain AI provisions for real property matters) were unfamiliar with it. We …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsState Agencies Bulletin No. 1960
… agencies with the 2021 calendar year-end procedures for taxable travel reimbursement. Background Taxable Travel … by receipts. The 2021 maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, … Meal Allowances The IRS requires employers to report and withhold income and employment taxes from meal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsValhalla Union Free School District – Network User Accounts (2022M-26)
… [read complete report - pdf] Audit Objective Determine whether Valhalla … from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. … network users to periodically review network user accounts for necessity. Review the written procedures the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… [read complete report - pdf] Audit Objective Determine whether the Goshen … did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as required … did not maintain documentation to support attendance for trainings and we were unable to determine which staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkTown of Wolcott – Financial Management (2020M-131)
… [ read complete report - pdf ] Audit Objective Determine whether the Town … bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… [ read complete report - pdf ] Audit Objective Determine whether officials … or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some … reported capital investment and salary information for reliability or compare it to estimates in project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… [read complete report – pdf] Audit Objective Determine whether the Erie 1 … officials did not properly approve or monitor agreements for PTEs . Without adequate controls over PTEs, the Board … governing PTEs and identify the individuals responsible for implementing controls and monitoring for compliance. …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollChappaqua Central School District - Fixed Assets (2022M-186)
… [read complete report - pdf] Audit Objective Determine whether Chappaqua … (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… [read complete report – pdf] Audit Objective Determine whether Rochester … credit card charges were properly approved, supported and for School purposes. Key Findings School officials did not … charges were properly approved, adequately supported and for School purposes. Officials did not perform an effective …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… [ read complete report - pdf ] Audit Objective Determine whether the Warren … provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did … not have enforcement mechanisms to ensure funds were used for appropriate purposes and job creation and/or retention …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanNew Hartford Central School District – Payroll (2021M-149)
… [ read complete report - pdf ] Audit Objective Determine whether New Hartford … Board authorizations. However, there are opportunities for District officials to strengthen internal controls over … new employees to the financial system and was responsible for adding and changing salaries and pay rates, processing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… [ read complete report - pdf ] Audit Objective Determine whether … the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Assessment and Collection of Selected Fees and Penalties
… The Department assesses and collects a wide range of fees for various licenses/certificates issued and services … a variety of fines such as those levied on employers for their failure to pay fees in a timely manner or comply … and collection of fees and penalties identified in this report. Other Related Audits/Reports of Interest Department …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penalties