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Town of Ticonderoga – Capital Project Management (2023M-38)
… report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Athens - Town Clerk/Tax Collector (2018M-41)
… payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the … timeframes. Clerk fees collected during five months of our audit period totaling $11,179 were deposited from … they planned to initiate corrective action. … Town of Athens Town ClerkTax Collector 2018M41 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41County of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for … July 22, 2016. Background Ulster County is composed of 20 towns, three villages and one city and has a population …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Sanford – Claims Audit Process (2021M-189)
… did not audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Carrollton – Justice Court Operations (2018M-21)
… balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced to …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Village of Atlantic Beach - Cash Disbursement (2018M-253)
… that cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid during the audit …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Mooers - Highway Asset Accountability (2020M-35)
… Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish an … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Opinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … a post-office located outside the boundaries of a school district may meet the requirements of General Construction … 2004 notice in a publication which is not entered at the United States post office as second-class matter, we believe …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Fare Evasion
… (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors (Board), and whether the MTA has taken action … largest transportation network, serving a population of 15.3 million people in the 5,000-square-mile area fanning …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionDiNapoli: CDTA Overtime Expenses and Ridership Growing
… authority’s total employee compensation in the 2015 fiscal year, more than twice the proportion of other upstate … revenues and expenses. CDTA’s salaries and wages for the year ended March 31, 2015 totaled $36.5 million or 38 percent … salary. Since 2010 CDTA ridership has risen each year for which data are available, including a 17 percent …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingTown of Seneca Falls – Cash Collections (2023M-57)
… report – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the … did not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Village of Fort Plain – Leave Benefits (2020M-101)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfTown of New Windsor – Information Technology (2020M-137)
… training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General … of IT assets and data against loss or destruction. Ensure online banking agreements comply with GML, and that those who perform online banking transactions are familiar with its content. As …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Town of East Otto - Information Technology (2018M-156)
… not: Adopted an acceptable use policy; we found evidence of personal use on four of the six computers examined. Adopted a disaster recovery … they planned to initiate corrective action. … Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156General Obligation Bonds - Results of Bond Sale Series 2019A
Results of sale of Series 2019A Tax-Exempt Bonds
https://www.osc.ny.gov/files/press/pdf/bond-sale-bid-summary-2019.pdf¸íá ïéêïíïìéêü óôéãìéüôõðï ôïõ Queens - December 2013
Greek version of An Economic Snapshot of Queens
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2014-gr.pdfState Agencies Bulletin No. 1566
… limitations on benefits and contributions under qualified retirement plans, the annual compensation limit under Section … calendar year 2017 Eligibility Criteria Members of TIAA, Retirement Plan 7Z in the following benefit plans: T6S030, … regarding this bulletin may be directed to Payroll Retirement mailbox. … To notify agencies of the 2017 maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementState Agencies Bulletin No. 698
… notify agencies of the revised Next of Kin Affidavit form, AC 934-P (Rev. 10/06), for payroll transactions. Affected Employees Beneficiaries of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/698-amended-next-kin-affidavit-form-ac-934-p-oscs-bureau-state-payroll