Search
Village of Kaser - Refuse User Fees and Records (2018M-97)
… Recommendations Ensure that fees for the refuse district do not exceed the expenditures. Ensure that the refuse …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97State Agencies Bulletin No. 661
… Paychecks Pursuant to the instructions on the AC-230, do not return any payroll checks to OSC for a partial refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/661-year-end-procedures-and-deadlines-processing-returned-paychecks-ac-230sCity of Lockport – Cash Flow (2014M-195)
… is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted … analyses. Without cash-flow projections, the Council and City officials were unaware of the magnitude of the …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Westbury Water District – Purchasing (2015M-261)
… $5.2 million. Key Findings District officials do not require the use of purchase orders when purchasing …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Bellport – Claims Processing (2014M-126)
… purchase order request form and attach documentation as required by Village policy. Conduct a deliberate and thorough …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Tyrone – Financial Management (2014M-343)
… Perform an annual audit or hire an independent auditor to do so. … The purpose of our audit was to review the Boards …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Great Valley – Town Clerk (2014M-29)
… for certain licenses and fees. The Clerk did not deposit all collections or remit all tax collections to the Town and County in a timely … when no other form of receipt is available. Deposit all collections in the bank in a timely and intact manner and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Grand Island - Information Technology (2019M-34)
… safeguarded. Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town … Recommendations Design and implement procedures to monitor Internet usage for CUP compliance. Periodically review the …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Herkimer County Community College - Procurement (2019M-186)
… purchasing process. The purchasing policy and procedures do not address the solicitation of competition for …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Village of Shortsville – Board Oversight (2015M-5)
… $1.6 million. Key Findings The Board did not conduct or provide for an annual audit of the Clerk-Treasurer’s books … annual financial report and supporting books annually, or engage the services of an independent public accountant to …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Nanuet Union Free School District – Payroll (2015M-287)
… year were $66,490,022. Key Findings District officials do not require pre-approval of overtime or the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… checks. The Board has not adopted a code of ethics as required by law. Key Recommendations Amend the bylaws to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsMember & Retiree E-News Archive — 2025
… latest Retirement System member and retiree news. April 2025 National Financial Literacy Month Financial Literacy and … by 4/20 Go Green with Retirement Online March 2025 National Consumer Protection Week Protect Yourself from … Soon Retiree Annual Statements Available Online February 2025 Retirees Retiree Annual Statement Available Online …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… for an apartment. Auditors found copies of checks and money orders proving that eight applicants did in fact pay … the management company said 24 people on the waiting list for studio apartments should not have been on the list … management company could rule out the possibility that the money had in fact been received. The rules allow management …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… providing to state agencies, local governments, and public authorities through their Cyber Incident Response Team (CIRT) … the purchase of firewall insurance and the performance of other improvements to firm up the city’s systems. … and 2020, complaints of cyberattacks increased by 110%, from 114,702 in 2019 to 241,342 in 2020, according to the …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… capital projects that adapt the transportation system to climate change and extreme weather, and developed …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… a world of difference in their development, and delays can have long term consequences for their academic futures,” … The State Education Department and school districts must do a better job serving these students. I am pleased that SED agreed with our findings and has taken …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themOpinion 2008-2
… to municipal service) -- Interests in Contract (town board member providing hauling services as sole proprietor) GENERAL … LAW §§ 801, 802 (1) (h): A newly elected town board member has an interest in a contract between the town and the board member, as a sole proprietor, under which the board member …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2State Agencies Bulletin No. 1810
… the Department ID, Department Description, Employee Name, EmplID Number, Empl Record and the Effective Date of … report will be sorted by Department ID, then by employee name in alphabetical order. NHRP748 – Post Termination Report … the Department ID, Department Description, Employee Name, EmplID Number, Empl Record, Effective Date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1810-automatic-system-termination-employees-inactive-more-one-year