Search
Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… 1, 2008 through May 31, 2013. Background The Rensselaer County Water Authority, which is governed by an appointed … operating public water and sewer utilities in Rensselaer County and neighboring local governments. Key Finding Debt … Rensselaer County Water and Sewer Authority Debt Proceeds 2014M17 …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … St LawrenceLewis Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
South Orangetown Central School District Claims Processing 2016M104
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Whitesboro Central School District – Claims Auditing (2016M-115)
… December 31, 2015. Background The Whitesboro Central School District is located in the Towns of Whitestown, … Whitesboro Central School District Claims Auditing 2016M115 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Guilderland Central School District – Cash Disbursements (2017M-29)
… School District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Tioga Central School District – Financial Condition (2015M-168)
… 1, 2013 through May 5, 2015. Background The Tioga Central School District provides educational services for the Towns … Tioga Central School District Financial Condition 2015M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Village of Tivoli – Procurement (2015M-79)
… Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Sachem Public Library – Claims Processing (2016M-327)
… district public library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Moriches … policies to ensure the district's electronic data is adequately safeguarded. Salem Central School District – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Village of Attica , Columbia County Department of Weights and Measures , Village … to the state Justice Court Fund in a timely manner. Columbia County Department of Weights and Measures – Internal … his office completed audits of the Village of Attica Columbia County Department of Weights and Measures Village of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2240
… The purpose of this bulletin is to notify agencies that employee participation in tax-sheltered annuity plans must be suspended while an employee is receiving paid Workers’ Compensation benefits. … for end dating payroll deductions in PayServ to suspend an employee’s 403(b) tax-sheltered annuity plan contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersSelected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste and … monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … to determine whether Internal Revenue Service "tax home" rules may apply and may result in taxable income. In …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesCollege of Plattsburgh – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingCVS Health – Temporary Holding Account Rebate Revenue
… drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through … CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as … is due to Civil Service for rebate-eligible claims in the account for the period January 1, 2014 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTaxes – 2023 Financial Condition Report
… 7.8 percent, primarily reflecting the one-time homeowner’s property tax relief credit, and enhanced earned income and … the PTET credits claimed for the 2021 tax year, one-time property tax credits and enhanced earned income and child tax … by 78 percent primarily reflecting the onetime homeowners property tax relief credit and enhanced earned income and …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCity of Troy – Budget Review (B17-5-13)
… 1994 and 1995. New York State Local Finance Law requires all local governments that have been authorized to issue … waste and recycling fee to realize the estimated revenues. All six of the City’s collective bargaining agreements (CBAs) …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Suffern – Budget Review (B18-6-4)
… agreements are settled. The tentative budget includes a tax levy of $11,016,788 which is $78,962 above the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Pawling Central School District – Selected Financial Activities (2012M-185)
… in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Village of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's … Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7