Search
Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… County Industrial Development Agency’s (GCIDA) process for evaluating, approving and monitoring projects for the period January 1, 2012 through January 27, 2014. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… The Board consistently adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of fund balance and significant unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the 2011-12 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… whether the Madison County (County) Department of Weights and Measures (Department) completed required testing of all … are at increased risk of paying more than necessary for goods and services. Specifically: Forty-two of 126 … the Director did not develop and implement procedures for periodic price accuracy testing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … by an elected Board of Trustees comprising a Mayor and four Trustees. The Village’s general fund expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial … not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… the Jefferson County (County) Department of Weights and Measures (Department) completed required testing of all … are at increased risk of paying more than necessary for goods and services. Specifically: Thirteen of 127 … list of businesses and the inventory of devices required for inspection. As a result, two of the five businesses we …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Opinion 89-22
… of its existence (see Friedman v State , 67 NY2d 271, 502 NYS 2d 669, 493 NE2d 893 [1986]; Harris v Village of East …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Additional Service Credit Under Article 19 – Basic Plan for ERS Tier 1 Members
… … Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Additional Service Credit Under Article 19 …
https://www.osc.ny.gov/retirement/publications/1500/additional-service-credit-under-article-19Additional Service Credit Under Article 19 – Basic Plan for ERS Tier 2 Members
… … Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Additional Service Credit Under Article 19 …
https://www.osc.ny.gov/retirement/publications/1505/additional-service-credit-under-article-19Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the Office of the New York … that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… Broadband access is increasingly necessary for everyday activities and especially vital for businesses, remote workers, online education and health …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessUnified Court System Bulletin No. UCS-333
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 … Court System each calendar year must equal: The statutory salary, provided the Judge or Justice serves the entire year … of whether the row represents a salary change). Divide the number of days served between each effective dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-333-2023-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-312
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2022 … Court System each calendar year must equal: The statutory salary, provided the Judge or Justice serves the entire year … of whether the row represents a salary change). Divide the number of days served between each effective dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-312-2022-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-346
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2024 Year End Adjustments for Judges and Justices of the Unified Court System and to provide instructions for reporting transactions in Administration Pay Period 19C
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-346-2024-year-end-adjustment-judges-and-justices-unified-courtVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… audit was to review selected Village financial operations for the period June 1, 2012 through November 30, 2013. … Trustees and an elected Mayor. Operating expenditures for the 2012-13 fiscal year were $3.7 million. Key Findings … cards, set applicable credit limits, provide dollar limits for purchases, describe the types of purchases permitted, and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant … Director audits the claims, including payments made for the reimbursement of his own travel costs. Our review of …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… Objective To ascertain the total expenses that the Workers’ Compensation Board … with the Workers’ Compensation Law (Law). Costs to administer the Program are recovered via assessments by the … million attributable to administering self-insurance, to administer the Program for each of the three State Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program … fee is imposed on gasoline and similar motor fuels. For the 2 State Fiscal Years ended March 31, 2021 and 2020, … million and $1.2 billion, respectively; MFT collections for the same 2 years totaled $425 million and $512 million, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101