Search

Graded Rates – Contribution Stabilization Program

… rate will increase/decrease by 1 percent in the direction of the System average rate. If the gap is less than 1 …

https://www.osc.ny.gov/retirement/employers/csp/graded-rates

Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)

… entity’s financial records. The School made payments for services to one of the entities without a written contractual … approved and executed … Charter School for Applied Technologies Payment to Affiliated Entities 2013M300 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300

Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)

… activities, including those of the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, … receipts. The Board did not audit the Court’s financial records and reports. The Supervisor’s monthly reports to the …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m

Town of Kent – Procurement and Information Technology (2017M-85)

… use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, social networking and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85

Village of Suffern – Budget Review (B23-6-2)

… independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2

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

… – pdf] Audit Objective Determine whether Dutchess Board of Cooperative Educational Services (BOCES) officials … possible cost. Conduct a deliberate and thorough audit of electricity supply and delivery invoices prior to payment. …

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

Pride 2022

… LaGrone CEO, In Our Own Voices, Albany, NY Tad Mack Deputy County Clerk of Monroe County Celebrating LGBTQ+ people of color in upstate and …

https://www.osc.ny.gov/pride-2022

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

XII.4.A Vendor Requests for Payment – XII. Expenditures

… processing claims based on either an invoice a vendor uses in its normal course of business, or a vendor certified … of land. Instead, OSC will accept electronic documents in support of payment requests. When processing electronic …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-payment

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… security, breach notification, disaster recovery and online banking. … Village of Port Byron Financial Monitoring …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116

DiNapoli: School District Tax Levy Cap at 2%

… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

Town of Sweden – Justice Court (2014M-318)

… and accountability analyses. However, the Justices do not regularly review them. The clerks have developed their … cases to be reported to the scofflaw program, but do not use the report that includes all tickets pending for …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… with real property taxes, water and sewer charges, and State aid. Key Findings The Board and Supervisor did not …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… properly evaluated and authorized prior to committing Town funds. The Town did not submit annual financial reports to …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Village of Frankfort – User Charges (2014M-117)

… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117