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Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… officials ensured credit card and purchase card charges were properly approved, supported and for appropriate District purposes. Key Findings District … not ensure that all credit card and purchase card charges were properly approved and supported. Therefore, it could not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. … The District’s general fund budget totaled $1.4 million for the 2013 fiscal year. Key Findings We found that the … policy requires officials to obtain three written quotes for purchases costing from $5,000 to $10,000, but does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the … late fees of $13,121. The annual reconciliation for 2013 was not completed until July 22, 2014, instead of March 1, … of administrative costs, but no analysis or documentation was provided to support this amount. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Town of Owego Fire District – Board Oversight (2013M-26)
… of cash disbursements, assets and fuel inventories for the period January 1, 2011, to December 13, 2012. … being made, thus ensuring that the goods purchased were for District purposes. However, without auditing the claims … of District cash. District officials could not account for more than 50 percent of fuel delivered to two of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Ordinary Death Benefit – Special 20- and 25-Year Plans
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitSoftware Management (2015-MR-3)
… report - pdf] We also released three letter reports to the following community colleges: Corning Community … [pdf] . Purpose of Audit The purpose of our audit was to assess software management and website, web application … and website security are of particular importance to larger local governments, such as community colleges, that …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… to offset ridership loss and balance its budget through 2026, but this funding is not yet assured, and savings have … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… program and the procurement of professional services for the period July 1, 2014 through March 16, 2016. … agreements (IMAs) with its component districts for the operation of its adult education programs. BOCES … not provide evidence to indicate that the established fees for the adult education services were reasonable or related …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultState Agencies Bulletin No. 2192
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … 78, 79, 87 and 97 are affected. Effective Dates: Effective for payroll checks dated January 3, 2024 (Administrative) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState Police Bulletin No. SP-237
… types: Deduction Code 561: NYSPBA Critical Illness Ins Deduction Code 562: NYSPBA Accident Insurance Deduction … code for the insurance(s) selected by the employee. Agency update access is not available for these deductions. Agency Actions: The agency should notify affected employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Real Estate Portfolio
… Regional Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or … Regional Transportation Authority has accounted for all of its real estate holdings established a value for …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioReview of Trivision Tek Group, Inc.
… whether payments made by the Empire State Development Corporation (ESD) to Trivision Tek Group, Inc. (Trivision) … whether payments made by the Empire State Development Corporation ESD to Trivision Tek Group Inc Trivisio …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incTown of Jay – Records and Reports (2023M-22)
… report - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … and reports to manage the Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… the internal controls over selected financial operations for the period January 1, 2012 through September 30, 2013. … and the prevention of floodwater and sediment damage. It is governed by a seven-member Board of Directors. District … no one was able to confirm which budget, if any, was the official Board-adopted budget. The District entered into an …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overState Agencies Bulletin No. 1974
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … $31,999 $24.65 $32,000 - $33,999 $25.89 $34,000 - $35,999 $26.36 $36,000 - $37,999 $27.69 $38,000 - $39,999 $29.04 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseIX.12.H Key CMIA Documents – IX. Federal Grants
… Annually OSC, DOB, and lead state agencies responsible for administration of covered programs must prepare two major documents for review and approval by the U.S. Treasury: Annual … Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of Subpart A federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… to address them while also recognizing the importance of achieving and maintaining long-term structural budget … as support for vulnerable New Yorkers and continuation of the plan to fully fund school foundation aid. These are … unforeseen events. “ State revenue is running well ahead of projections , and the proposed budget includes significant …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalState Comptroller DiNapoli Releases Audits
… reserve or fund the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca County) Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … adequate written policies and procedures over disposals of district property. Auditors examined the district’s …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits