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Jamesport Fire District - Length of Service Award Program (2019M-05)
Determine if District officials properly administer the length of service award program (LOSAP).
https://www.osc.ny.gov/files/local-government/audits/pdf/jamesport-05.pdfTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
Determine whether the Town Assessor is properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh.pdfControls Over Unclaimed Bottle Deposits (2016-S-96) 90-Day Response
The objectives of our performance audit were to determine whether the Department of Taxation and Finance is enforcing registration and reporting requirements...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s96-response.pdfControls Over Unclaimed Bottle Deposits (2016-S-96)
The objectives of our performance audit were to determine whether the Department of Taxation and Finance is enforcing registration and reporting requirements...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s96.pdfSex Offender Management and Treatment Act Program (2013-S-21)
We recently audited selected aspects of the Sexual Offender Management and Treatment Act Program (SOMTA) at the Office of Mental Health (Office).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13s21.pdfTax Check-Off Technical Amendment
… Program Legislative Session 2015-2016: Enacted pursuant to Chapter 57 of the laws of 2016 (Public Protection and … designated to receive the annual report setting forth how the monies in certain tax check-off funds were used during the preceding calendar year. …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentTown of Throop – Procurement (2022M-173)
… Competition was not sought for professional services from seven providers totaling $595,996, 99 percent of the $601,037 total services obtained from eight vendors. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Member & Retiree E-News Archive — 2024
… is Coming at the End of September August 2024 Featured Story Retirement: Myths vs Facts Members Working for a Public … Milestones for Retirement Planning March 2024 Featured Story Protect Your Account Retirees Get Your 1099-R in …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024Rhinecliff Fire District – Board Oversight (2024M-154)
… adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed … District’s financial activities are adequately accounted for and reported. Specifically, the Board did not … The 2009 AFR is almost 6,000 days late. Develop and adopt a code of ethics, investment policy or procurement policy, as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town located outside …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
Determine whether the District sought competition for its professional service providers.
https://www.osc.ny.gov/files/local-government/audits/pdf/eastport-south-manor-2019-156.pdfLead Contamination of State Armories (2019-S-50)
To determine whether the Division of Military and Naval Affairs has implemented adequate controls to ensure all armories are tested for lead and are ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s50.pdfLocalities’ Procurements of Paper Ballots (2013-S-36)
To determine whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper ballots were properly procured an
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s36.pdfFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
Determine whether College officials adequately monitored credit card and travel expenditures
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresCUNY Bulletin No. CU-388
… Affected Employees Employees in Bargaining Units TK, TY and SF represented by District Council 37, Local 2054, New … Code 300 to allow members of Bargaining Units TK, TY and SF to participate in a voluntary whole life insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-programOpinion 90-10
… -- Powers and Duties (trimming or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's … advisory councils and conservation boards) HIGHWAY LAW, §§140(1),(2), 153; GENERAL MUNICIPAL LAW, §§239-x, … Comp, No. 85-6, p 6; see also Luceri v County of Orange , 144 AD2d 444, 534 NYS2d 9). Therefore, a town is under a duty …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and … contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if it had contracted with … audit of electricity supply and delivery invoices prior to payment. BOCES officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andWebinars
… webinars and view past webinars ondemand presented by the Academy for New York States Local Officials …
https://www.osc.ny.gov/local-government/academy/webinarsMedina Central School District - Tax Collection (2019M-151)
Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-151.pdf