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Town of Wells – Records and Reports (2024M-59)
… financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to … Bank reconciliations were not always performed. As a result, adjusted bank balances did not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we performed. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59New York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… industries, recovery has lagged in many industries with high shares of low-wage workers. New York’s workforce … these trends suggest that challenges may lie ahead with implications for employment levels, economic growth, … follows the same trend as the number of employed workers, with both increasing from 2011 to reach new highs in 2019, …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksCarmel Central School District - Extra-Classroom Activities (2018M-45)
… procedures to supplement it. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Village of Harriman – Audit Follow Up (2011M-182-F)
… The Village of Harriman is located in Orange County with a population of approximately 2,300. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… from March to May 2020 compared to one year earlier, with all subsectors posting declines except, notably, … part of New York City’s economic and social landscape, with businesses ranging from corner grocery stores to … pandemic has affected the retail trade sector unevenly, with online retailers and some essential businesses …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Opinion 2005-4
… employee benefit accrued liability reserve fund. To comply with the permissive referendum requirements, a BOCES should … and charged to the employer’s account in accordance with Labor Law §581(e) (General Municipal Law §6-m[4]). … for the conduct of a referendum by a BOCES in connection with the purchase of real property by a BOCES (see Education …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… $86.7 million. Key Findings We reviewed five contracts with payments totaling $12.6 million and found that the Board … the work performed by contractors to ensure compliance with bid specifications. Monitor project activity to ensure … overpayments identified in this report after consultation with the Town Attorney. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Limitations – State Police Plan
… in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 … in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… helpers. Except for minor findings, which we discussed with District officials, we did not identify any material concerns or weaknesses with the completion, processing and filing of new employee …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… corrective action. Of the nine audit recommendations, two recommendations were implemented, two recommendations were partially implemented and five …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fProtection of Managed Pollinators (Honey Bees) (Follow-Up) (2023-F-43)
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Managed Pollinators (Honey Bees) (Report 2021-S-40).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f43.pdfInternal Controls Over Selected Financial Operations (Follow-Up) (2022-F-12)
To determine the extent of implementation of the two recommendations included in our initial audit report, Internal Controls Over Selected Financial Operations (Report 2019-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f12.pdfCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up) (2020-F-30)
To assess the extent of implementation of the two recommendations included in our initial audit report, Compliance With Requirements to Maintain Systems at Vendor-Supported Levels.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f30.pdfCompliance With Payment Card Industry Standards (Follow-Up) (2019-F-14)
To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Payment Card Industry Standards (Report 2017-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f14.pdfEconomic Trends in New York State, May 2012
New York added more jobs in the past two years than previously reported, according to revised data from the New York State Department of Labor
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-trends-nys-may-2012.pdfUpstate Medical Center - Selected Employee Travel Expenses (2012-S-147)
We recently audited the travel expenses of two people who received travel payments from the State University of New York (SUNY) Upstate Medical Center (Center).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s147.pdfOlder Adults in New York City: Demographic and Service Trends
Throughout the nation, the 65 and older population saw large growth over the past two decades as the baby boomer generation entered this age group.
https://www.osc.ny.gov/files/press/pdf/report-22-2025.pdfRegional State Park Police Disability (Section 363-e) – Regional State Park Police Plan
… voluntarily or involuntarily, you may apply within two years of the discontinuance if the disability is … or On authorized medical leave of absence for up to two years (which may be extended for an additional two … these benefits. The Benefit The benefit would equal one-half (50 percent) of your FAS, plus an annuity based on …
https://www.osc.ny.gov/retirement/publications/1867/regional-state-park-police-disability-section-363-eSUNY Bulletin No. SU-299
… Purpose The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s … will run the query and provide each SUNY campus with the results to review the “two-year look back” salary … The Retirement Plans page must be updated for employees with a Payroll Status of Active, Leave of Absence, Leave with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-planDo Not Call Enforcement Efforts
… to counsel for further action decreased in each of the two subsequent years, and just one case was referred to counsel in 2017. The decreases could …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-efforts