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DiNapoli: Local Governments Challenged by Slow Revenue Growth
… coping with slow or no revenue growth, making it difficult for them to maintain services while keeping pace with rising … cities, towns, villages and fire districts, due to increases in state aid to schools. DiNapoli’s report found … restricts reliance on property tax revenues to fund increases in local spending. In recent years, the tax cap’s …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTime and Attendance Practices of Selected Employees
… determine whether the time and attendance-related records for selected Long Island Rail Road (LIRR) employees reflected … covered the period July 1, 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. Background The MTA provides …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesMonthly Transaction Report - April 2024
The New York State Common Retirement Fund invests with external managers to meet its public equity allocation.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/april-2024.pdfQualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2023-24
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services.
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2023-24.pdfNeptune Hose Company No. 1 of Dryden, Inc. - Disbursements (2024M-5)
Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/neptune-hose-company-no-1-of-dryden-inc-2024-5.pdfVillage of Argyle – Water Billing & Collections (2023M-148)
Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/argyle-village-2023-148.pdfState Agencies Bulletin No. P-954
Payment for Time Spent on Jury Duty to EmployeesNOTEligible for Leave with Pay Under the Attendance Rules
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-954.pdfOrleans Niagara Board of Cooperative Educational Services - Capital Assets (2023M-103)
Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/orleans-niagara-board-of-cooperative-educational-services-2023-103.pdfTown of Baldwin – Claims Auditing (2023M-113)
Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/baldwin-town-2023-113.pdfQualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2022-23
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services.
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2022-23.pdfAsset Listing - 2023
Complete list of assets for the New York State Common Retirement Fund as of March 31, 2023
https://www.osc.ny.gov/files/retirement/resources/pdf/asset-listing-2023.pdfTown of Western - Supervisor’s Records and Reports (2022M-184)
Determine whether the Town of Western (Town) Supervisor maintained complete, accurate and timely financial records and reports.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/western-town-2022-184.pdfOSC Complaint Form for Reporting Sexual Harassment
Reports of sexual harassment may be made by filing a complaint internally with the Division of Diversity Management.
https://www.osc.ny.gov/files/employment/docs/sexual-harassment-complaint-form.docxVillage of Bemus Point – Clerk-Treasurer (2022M-38)
Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bemus-point-village-2022-38.pdfHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
Determine whether the Herkimer County Industrial Development Agency (HCIDA) Board and officials properly approved and monitored projects.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-2022-28.pdfVillage of Warsaw – Justice Court Operations (2021M-214)
Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were properly accounted for and deposited.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/warsaw-2021-214.pdfQualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2021-22
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services.
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2021-22.pdfTown of Hempstead – Budgeting (2021M-169)
Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets and effectively monitored budgetary performance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hempstead-2021-169.pdfImproper Medicaid Payments for Terminated Drugs (2019-S-45) 180-Day Response
To determine whether the Medicaid program made improper payments for drugs dispensed after their drug termination date.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s45-response.pdf