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Village of Penn Yan – Water Operations (2013M-104)
… population of approximately 5,200. The Village is governed by an elected Board of Trustees comprised of six Trustees and …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery and its impact on city … are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class II) market value …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleCopiague Fire District – Cash Disbursements (2019M-225)
… ] Audit Objective Determine if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for … next regular Board meeting. Ensure that the Treasurer’s cash disbursement functions are adequately segregated or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Village of Endicott – Budget Review (B4-13-8)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Sweden – Justice Court (2014M-318)
… 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 … During 2013, the Court collected approximately $414,000 in fines and surcharges. Key Findings The Justices are not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Introduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionFairview Fire District – Payroll and Leave Accruals (2024M-96)
… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… A Third Party Contract is one in which a state agency enters into a contract with another entity (the “State Contractor”) where the primary or exclusive … A Third Party Contract is one in which a state agency enters into a contract with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateUnified Court System Bulletin No. UCS-154
… Negotiating Unit G9 Employees must be in an eligible title on November 30, 2009 and Active on the payroll (including paid Leave of Absence), on Workers’ Compensation Disability Leave ( WDL ) or on paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-154-december-2009-ucs-uniform-allowance-and-uniform-blazerState Agencies Bulletin No. 2245
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the … date, concurrent hire date (into a position assigned to a bargaining unit no longer subject to the Salary Withholding Program as referenced in the … The purpose of this bulletin is to provide agencies with information regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury … and submit a Single Payment Voucher. For more information see Chapter XII, Section 6.J – Paying a Refund of this … payment systems or with their federal program liaisons on how to properly return federal funds. OSC is not responsible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryOpen Educational Resources
… Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in … Open Educational Resources OER funds to establish sustain and enhance new and ongoing OER initiatives at its colleges …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesPine Bush Central School District – Claims Audit Process (2017M-171)
… $112.4 million. Noteworthy Achievements District officials have established adequate procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Tier Status – En-Con Police Officers Plan
… 3 members in the En-Con Police Officers Plan are covered by Article 11 benefits. Other PFRS members who joined July 1, … through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 or Article 14 benefits, depending on their …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusOne-Year FAE – Special 20- and 25-Year Plans
… FAE exceed the average of the previous 12-month period by more than 20 percent, the amount above 20 percent will not …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… Purpose of Audit The purpose of our audit was to determine if internal controls were adequate to ensure that Company moneys were safeguarded for the period … by an elected five-member Board of Directors, contracts to provide fire protection services to the Towns of Union and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Village of Speculator – Claims Auditing (2017M-25)
… approximately $1.6 million. Key Finding Village officials have established adequate procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Village of Belle Terre – Audit of Claims (2013M-87)
… Board adequately audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk … Village of Belle Terre Audit of Claims 2013M87 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Piseco Common School District – Claims Auditing (2015M-230)
… is governed by an elected three-member Board of Education, does not operate a school, and its 30 students attend schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Union Free School District (District) is located in the Town of Southampton, Suffolk County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128