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Village of Ilion – Information Technology (2015M-34)
… Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Wyandanch Union Free School District – Budget Review (B21-7-1)
… proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Cortlandville – Fuel Purchases (2012M-171)
… Town. The Town has more than 70 center-lane miles of Town road within the 49 square-mile Town boundaries. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This … for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the … officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Fine Fire District – Board Oversight (2023M-81)
… reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual … financial and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Objective Determine whether the Town of Coxsackie (Town) Supervisor maintained complete, accurate and timely … financial operations and condition. Key Findings The Supervisor did not maintain complete, accurate and timely accounting records and reports. The Supervisor’s failure to maintain complete and accurate …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Unified Court System Bulletin No. UCS-251
… reflective of the October 2014, April 2015, April 2016 and April 2017 Salary Increases for Bargaining Units SR and SY, and provide instructions for payments not processed … reflective of the October 2014 April 2015 April 2016 and April 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOversight of Selected Aspects of Traffic Controls
… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsCorcraft's Textile Procurement Practices
… practices used by the Department of Corrections and Community Supervision's Division of Industries (Corcraft) to … a major component within the Department of Corrections and Community Supervision. Corcraft's mission is to employ … practices used by the Department of Corrections and Community Supervisions Division of Industries Corcraft to …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesPurchasing and Procurement Practices
… major thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. Section 208 of the Racing, … entrusted to purchase goods and services are expected to spend the Company’s money in a prudent manner.” Between …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesControls Over Transportation Services and Transportation-Related Expenses
… OPWDD could take additional steps to monitor employee driving records and require training or counseling for employees with poor driving records to ensure the safety of individuals it … does not have controls in place to educate or improve driving skills for employees with frequent driver license …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesReal Property Tax Cap Information - Glossary
… on use of goods and services (such as water, charged by volume) are not included. Allowable Levy Growth Factor – The … on use of goods and services (such as water, charged by volume) are not included. Tax Base Growth Factor - Based on …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryOpinion 88-2
… classes of users (NY Const, art I, §11; Elmwood-Utica House v Buffalo Sewer , 65 NY2d 489, 492 NYS2d 935; Opns No. … 2, 1988 Richard S. MacAlpine, Treasurer Village of Oneida Castle …
https://www.osc.ny.gov/legal-opinions/opinion-88-2SUNY Bulletin No. SU-353
… Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactiveOpinion 95-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county levy the same tax); (allocation of … applicable special law, when a county imposes a 3% general sales tax and a city within the county imposes a 3% sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7City of Long Beach – Budget Review (B20-7-3)
… of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are reasonable, and whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Opinion 92-46
… youth center) GENERAL MUNICIPAL LAW, §103: The purchase of kitchen utensils, furniture, books and sports equipment to be … be exceeded. You ask whether purchases by a village of kitchen utensils, furniture, books and sports equipment to be … Whether purchases by a village of kitchen utensils furniture books and sports equipment to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-46