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Town of Bergen – Town Supervisor (2024M-30)
… annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it … transactions without oversight. Did not obtain timely reimbursement of $130,000 in payroll expenditures from the … records with monthly bank reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Town of Putnam – Accounting Records and Reports (2022M-188)
… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or … response letter. … town putnam audit records reports …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Town of Dix – Justice Court Operations (2022M-06)
Determine whether the Town of Dix Town Justices collected recorded deposited reported and remitted Justice Court Court collections and reported adjudicated cases in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06DiNapoli: School District Tax Levy Cap at 2%
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … and local communities are faced with the rapid increase in inflation, pandemic surge, and trying to retain and …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentTown of Glen - Water and Sewer Operations (2023M-167)
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… document (AUD) was filed 310 days late and the 2021 and 2022 AUDs were not filed. Furthermore, the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… officials: Continued using an energy service company (supplier) after contract expiration, resulting in BOCES … (kWh) rate than if it had contracted with the supplier awarded the new bid through a competitive process or …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andSchoharie County Court and Trust Funds (2022-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0DiNapoli Calls for Long-Needed State Debt Reform
… to the public.” In a review released in June 2022, Standard & Poor’s cited New York’s “moderately high and … it from achieving a higher credit rating. In September 2022, Moody’s ranked the state as having the second largest … and Debt Plan The largest capital investments in the SFY 2022-23 Enacted Budget Capital Plan, released in May 2022, …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformAre You Vested? And What It Means
… vested means that you have earned enough service credit to qualify for a pension benefit once you meet the minimum … also did not change Tier 6 benefit rules such as how long you must contribute, your pension benefit … For plan-specific pension calculation details, please see the Vested Retirement Benefit section of your plan book. …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansSubway Recovery Tracker
… COVID-19 pandemic had a profound and disparate impact on subway ridership in New York City. Initially, the emergence … April 2020 corresponded with a steep and uniform drop in subway usage across all five boroughs. Citywide, April 2020 … the spring of 2023, when significant improvement at a number of Manhattan hubs began to reach closer to citywide …
https://www.osc.ny.gov/osdc/subway-recovery-trackerSUNY Bulletin No. SU-329
… amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their biweekly paycheck. Currently, if an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the … The former Treasurer was arrested by the Chautauqua County District Attorney and pled guilty to stealing $6,982 … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andWoodbourne Fire District – Board Oversight (2023M-98)
… the Board. Perform a thorough audit of all claims prior to payment. Adopt realistic budgets or maintain reasonable … realistic budgets and properly audit all claims prior to payment. Develop and adopt financial plans for maintaining a …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… asset records when exceptions were found in the June 2022 fiscal year-end physical inventory. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103City of Salamanca – Employee Benefits (2023M-96)
… made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we noted: …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96