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Village of Port Chester - Dual Employment (2018M-91)
… job worked the hours the Village compensated them fo …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Hebron – Fiscal Oversight (2015M-59)
… the Town’s internal controls over financial operations for the period January 1, 2014 through January 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … financial reports, including reconciled cash balances for each fund, budget status reports and bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Laurens - Budget Review (B4-14-21)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are reasonable. Background The Town … of $370,880, appropriated fund balance of $116,905 and real property tax revenues of $823,625. Key Findings We …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Westfield, Town of – Financial Management (2013M-389)
… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ … properly. The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103York Central School District – Network Access Controls (2022M-93)
… District officials did not comply with Board policy to ensure adequate network access control procedures were … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were communicated confidentially to officials. Key Recommendations Ensure officials enforce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Irvington Union Free School District – Fixed Assets (2022M-89)
… findings in our report. Appendix B includes our comments on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Wynantskill Union Free School District – Purchasing (2022M-85)
… contract award and pricing information was lacking on seven purchases made through State contract vendors, and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the … (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town … timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board should annually …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Newark Central School District – Employee Benefits (2024M-40)
Determine whether Newark Central School District District officials accurately calculated separation payments
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Pendleton – Capital Projects (2024M-72)
… complete report – pdf] Audit Objective Determine whether Town of Pendleton (Town) capital projects (projects) were properly … monitored. Key Findings The Town Board (Board) and Town Supervisor (Supervisor) did not ensure projects were properly …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Southampton Union Free School District – Financial Management (2024M-43)
… with our recommendations. Appendix B includes our comments on the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43SCAM ALERT
… member, retiree or beneficiary data being compromised. You can avoid the scam by accessing Retirement Online only …
https://www.osc.ny.gov/retirement/scam-alertCity of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… the proper length and height. Four components at the Fire Station, such as a portion of the Code Enforcement service … at an accessible height. Three components at the Police Station, such as accessible parking spaces in the parking …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Employer Education Seminars
… seminars. What to Expect Our seminars cover a range of topics including: Member Enrollment Monthly Reporting … are held at various locations statewide during the months of April, May, September and October. (Return to Top) How … to Participate Invitations are sent based on the proximity of the seminar to your location. Payroll Contacts and …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… Highlights In 2020, New York State had the fourth-largest construction sector in the nation, but also had the highest … was responsible for $11.8 billion in wages. More than a quarter (27 percent) of the workers in the industry earned … In 2020, construction spending in the City fell from a record high in 2019 to $55.5 billion, an 8.5 percent …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… Department of Health (Department) oversees nursing homes in New York State through its Division of Nursing Homes and … Services, Centers for Medicare & Medicaid Services (CMS), in monitoring quality of care in nursing homes. The Division is responsible for ensuring …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homes