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Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if it had … through October 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

Lowville Academy and Central School District – Financial Condition (2015M-220)

… power revenues. District officials have been using reserve funds as repositories for excessive fund balance. Key … prudent use of future wind power revenues. Review reserve funds at least annually to determine if amounts reserved are …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Town of Dover – Fire Protection and Ambulance Services (2016M-413)

… services to the Town for the period January 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of approximately … himself from voting on the contracts. The Board did not hold a public hearing for the ambulance contract. Town …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413

Opinion 91-29

… of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); (procedure to make fire … moneys to pay for an eye care plan, hospital telephone and television charges, and gifts for all active firefighters, … for charges incurred for the use of a telephone and television during a hospital stay; and a gift for each active …

https://www.osc.ny.gov/legal-opinions/opinion-91-29

Opinion 89-21

… a town remains potentially liable for injuries to a third party caused by inadequate maintenance or repair of that … section 187 not a release of liability as to any third party; Application of Freeholders of Towns of Elma and …

https://www.osc.ny.gov/legal-opinions/opinion-89-21

Thurston Fire District – Financial Activity (2016M-430)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … 14, 2016. Background The Thurston Fire District is a district corporation of the State, distinct and separate … Key Recommendations There are no recommendations as a result of this audit. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430

Hillside Fire District – Cash Receipts and Disbursements (2016M-284)

… the Board ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July 20, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $116,100. Key Finding District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284

XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year

… Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Business Units must review and reconcile all … approval by the deadline for online vouchers stated in the Calendar . Ensure any existing reconciliation vouchers that … approval by the deadline for online vouchers stated in the Calendar . NOTE- reconciliation vouchers cannot be submitted …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-charges

Examination of Pitts Management Associates (PMA)

… PMA’s implementation of the RAP achieved the claimed savings. Background Downstate originally entered into … stability. In December 2015, PMA reported cumulative savings of $138 million for Downstate under both contracts. … identified in the RAP. We also found that for select areas, PMA did not use sound methodologies, or even follow …

https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pma

Inspecting Highway Bridges and Repairing Defects

… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … clear and present danger to vehicle or pedestrian traffic, but with no danger of structural failure. Between January … and related repairs to correct flag deficiencies in a timely manner as required by State and federal …

https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defects

Monitoring of Construction Management

… & Construction Group (D&C) provides State agency clients a full range of architectural, engineering, contracting, and …

https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-management

Efforts to Collect Delinquent Taxes

… taxes, interest, penalties, and fees—from delinquent individual and business taxpayers. The audit covered the … Department publishes a monthly list of both the top 250 individual and top 250 business tax debtors for whom it filed … taxes interest penalties and feesfrom delinquent individual and business taxpayers …

https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxes

Efforts to Collect Delinquent Taxes (Follow-Up)

… Finance’s (Department) mission is to efficiently collect tax revenues in support of State services and programs while … acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the taxpayer … Not all debts include a tax amount; some include only penalties and/or interest. Department procedures describe …

https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-follow

City of Yonkers – Budget Review (B18-6-6)

… by the Board of Education and City Council before it can be used. If the fund balance is not approved or available … to balance its budget. Revenue estimates for metered water sales and income tax surcharge may not be achievable. … reasonable level. Review the revenue estimates for metered water sales and income tax surcharge, and amend as necessary. …

https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6

Albany Community Charter School – Financial Operations (2013M-185)

… is located in the City of Albany. The School is governed by the Board of Trustees, which currently comprises 10 … at State and local levels at a fee of 1 percent of per pupil revenue from the prior academic year. On April 18, 2013 …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185

City of Yonkers – Budget Review (B24-6-7)

… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of … year 2024-25 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2024-25 fiscal year. Tax certiorari is the legal …

https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7

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