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Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… whether Village officials effectively managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked … Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were not …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Greenville Fire District - Fixed Assets (2019M-223)
… inventory list did not contain identifiable information for each asset including purchase date, purchase price, date placed in service and useful life. As a result, … inventory records that include the purchase date, purchase price, date placed in service, useful life and serial …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… objectives for funding long-term operating needs. Deposit all moneys in a timely manner and intact. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Andover – Audit of Claims (2013M-388)
… numbered claims to the Board for audit approval. All claims, except where exempted by statute, should be … to the Board for audit. Prepare monthly abstracts (list of all claims) specifying the numbers of the claims, the names …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Agencies Bulletin No. 180
… Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the … LEG (NHRP 719). The report will be available on non pay week Tuesdays and will include the positions which are overfilled on the last day of the pay period (pay end date) for the specified check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsTown of Washington – Information Technology (2013M-164)
… to adopt an information breach notification policy, in the event that private information is compromised, Town officials … Develop a disaster recovery plan to ensure that in the event of a disaster, the Town will be able to perform …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Vestal – Capital Acquisitions (2013M-78)
… January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. … multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from … Town’s outstanding debt more than doubled, from $9 million in 2002 to over $18 million in 2012. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78North Syracuse Central School District – Professional Services (2022M-34)
… service providers without seeking competition. Used a request for proposals (RFP) process to select certain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… funding gap.” Recent Report MTA 2025-2029 Capital Program Scenarios …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programState Agencies Bulletin No. 2128
… Purpose The purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking … are affected. Background The NYS-Ride program is expanding to add a new NYS pre-tax parking deduction. This expansion will allow qualified employees to set aside up to $300 per month in pre-tax dollars related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our … – Financial Condition (2020M-90), released in August 2020. The audit determined that the Mayor and Council did … Council (Council). The Council is the City’s legislative branch and is responsible for adopting policies, local laws …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fXVIII.1 Capital Projects – XVIII. Capital Projects
… The Division of Budget (DOB) worked with the Office of the State Comptroller (OSC), the Statewide … System (SFS), State agencies, and public authorities on an enterprise-wide initiative called the Project Costing … The Division of Budget DOB worked with the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipCreditable Service – State Police Plan
… the date of your appointment; Member of the New York State Office of General Services Capital Police force; Police … sheriff service; Detective investigator service in the office of a district attorney; Service as uniformed personnel in institutions under the jurisdiction of the Department of Corrections and Community …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOperational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction processors, … values are valid. You are reminded to review the budget check status field after the budget check to ensure that the transaction is still in a valid … Budget Check Reminder …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderCUNY Bulletin No. CU-451
… Purpose To notify CUNY agencies of a health insurance rate adjustment for certain CUNY employees. … Affected Employees CUNY employees who had a health insurance rate change in paychecks dated July 12, 2012 … of New York Benefits Office has determined the health insurance rate change that went into effect in the paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentAudits of Local Governments: About Our Audits
… analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits are completed in … government auditing standards, LGSA receives an external peer review every three years. Independent peer reviewers organized by the National State Auditors …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTown of Frankfort - Board Oversight (2018M-58)
… controls to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … to another employee. The Board did not properly authorize health insurance benefits averaging $183,000 annually for …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Village of Franklin – Fund Balance Management (2018M-13)
… 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. … through 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Middletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245