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Town of Lebanon – Justice Court (2013M-247)
… The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town Board, which … received, deposit money intact or in a timely manner, file accurate and timely financial reports, maintain an accurate listing of bail, properly report ticket dispositions to the DMV or close his bank account as …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Human Resource Practices (Follow-Up)
… included in our initial audit report, Human Resource Practices (Report 2018-S-57 ). About the Program A … According to Upstate officials, each year, Upstate’s Human Resource Department (HR) receives over 30,000 employment …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … should implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations … included in our initial audit report, Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followHousing Authority Administrative Expenditures (2016-MS-2)
… through November 25, 2015. Background Housing authorities are public corporations that generally provide affordable … were founded to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an … and procedures, to help ensure that authority resources are used only for appropriate authority expenditures. … …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and … which was granted a five-year charter by the Board of Regents of the University of the State of New York in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit … real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Ripley – Town Clerk Collections (2024M-139)
… Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements. Key Findings A Board … the Town. Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Housing Assistance – Federal Funding and New York
… Federal housing support includes housing assistance for renters, subsidized public housing, and a variety of housing … U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting from …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceUnified Court System Bulletin No. UCS-320
… County Court Employees Association F8 Ninth Judicial District Court Employees Association G9 Citywide Association … of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryOpinion 89-32
… authorize conduct otherwise prohibited. August 30, 1989 Nancy Rhodes, Treasurer County of Hamilton … Whether a county …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… of claims prior to audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualDepartment of Transportation Bulletin No. DOT-16
… April 15, 2010. Effective Date(s) Payment will be made in a separate check dated June 9, 2010, Pay Period … assigned to the winter maintenance program of the Highway Maintenance Division and who were called out ten (10) or more times during the season will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-16-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-18
… Transportation Effective Date(s) Payment will be made in a separate check dated June 8, 2011, Pay Period … assigned to the Winter Maintenance Program of the Highway Maintenance Division and who were called out ten (10) or more times during the season will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-18-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-14
… April 15, 2009. Effective Date(s) Payment will be made in a separate check dated June 10, 2009, Pay Period … assigned to the winter maintenance program of the Highway Maintenance Division and who were called out ten (10) or more times during the season will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-14-call-out-response-payment-employees-engaged-winter-maintenance