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Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… to be made for non-School purposes and accounting records being altered without detection. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Rye City School District – Payroll (2024M-2)
… are not being made aware of what the District expects to incur in overtime costs and the budgets are not … regarding overtime. We analyzed the overtime paid to 15 employees with the highest overtime charges for their … in overtime wages without proper supporting documentation to determine the purpose of the overtime worked. Therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… Treasurer’s work. Obtain an annual audit by an independent public accountant, as required. Company officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59County of Putnam – Recreation and Golf Course Collections (2024M-50)
… accounted for and deposited. Officials did not maintain records supporting the Department’s fiscal year 2022 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Town of Hurley – Transfer Station Collections (2024M-132)
… or recorded. As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or misappropriated without detection. For example: The amount of municipal waste collected, as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Columbia County – Payroll (2014M-121)
… 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately 63,000. The County …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121CUNY Bulletin No. CU-451
… chart identifies the health Insurance deduction codes and the amounts of the adjustments to be calculated. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentReal Property Tax Cap and Tax Cap Compliance
… for Filing Real Property Tax Cap Training These webinars provide a general overview of the Property Tax Cap … for New York State's Local Officials page to view past webinars and for more information on our upcoming training …
https://www.osc.ny.gov/local-government/property-tax-capCUNY Bulletin No. CU-298
… Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentCUNY Bulletin No. CU-122
… deduction codes: 403 CUNY TIAA SRA 413 NBE TDA 414 New York Teachers TDA 417 Professional Staff Congress TDA 419 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-122-tax-deferred-annuity-tda-and-supplemental-retirementCongregate Meal Services for the Elderly (Follow-Up)
… in our initial audit report, Congregate Meal Services for the Elderly (Report 2016-N-5 ). About the Program Our … January 11, 2018, found that the New York City Department for the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not demonstrate that they …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52-response.pdfOpinion 99-2
… work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for the … bidding requirements for the construction of a town salt storage shed. You ask whether it would be a violation of … advertisement for sealed bids. Construction of a salt storage shed clearly would constitute public work for …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 90-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … a family providing moneys for the building). Further, we have previously concluded that a municipality may acknowledge …
https://www.osc.ny.gov/legal-opinions/opinion-90-6DiNapoli: Local Governments Challenged by Slow Revenue Growth
… Unrestricted state aid for municipalities (AIM) has been frozen at $715 million for five years. However, large …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… the database showed the client was reported placed at the Park Slope Women’s Shelter on Oct. 11, 2017, more than a year … into a person’s identity simply said “’Multiple Backpack Lady' at the 34th St. Harold [sic] Sq NQR” and “’I’M OKAY F …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationNew Yorkers in Need: The Housing Insecurity Crisis
For almost 3 million New Yorkers, housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability.
https://www.osc.ny.gov/files/reports/pdf/new-york-housing-insecurity.pdfGetting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-afr-2-15-23.pdf