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Rockland County - Sale of Estate Real Property (2019M-233)
… County officials generally agreed with our recommendation and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Town of Dayton - Supervisor's Records and Reports (2019M-189)
… [read complete report - pdf] Audit Objective Determine whether the Town … receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and two Board members did not publicly disclose, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mBemus Point Central School District - Capital Projects (2019M-212)
… orders totaling $362,000 that exceeded the statutory bid limit. Key Recommendations Present the capital project plan … bid change orders exceeding the statutory bidding limit. District officials generally disagreed with our findings but indicated they would take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pine Valley Central School District - Financial Management (2019M-35)
… Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Southside Academy Charter School - Enrollment and Billing (2019M-70)
… for the 2017-18 school year and it under-billed four other resident districts a total of $27,389. The School does not … on billings for accuracy and verify that the correct resident district is being billed. Ensure that every enrolled … Refund money due to the SCSD and bill the appropriate resident districts for the errors made on billings. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… Determine whether the Sheriffs Department Department properly accounted for the …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… used a competitive process to procure highway goods and services. Key Findings Town officials did not: Adequately … used for inappropriate expenditures. Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over … sold and ensure all scrap metal is adequately secured and sales proceeds are recorded and accounted for. Compare fuel …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Elwood Union Free School District - Claims Auditing (2019M-31)
… well designed system of internal controls, we designed our testing to determine if these procedures were being followed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Financial Statements - 2019
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2019
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2019.pdfEcoNews, Spring 2019
Developed from the recommendations of the Fund’s Decarbonization Advisory Panel, the Plan identifies the steps the Fund is taking to help ensure that the compan
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-econews-2019.pdfSmall Businesses and the Economic Recovery: Work in Progress
… Reporting Negative Effect from COVID-19 Pandemic, New York vs. U.S., May 2020–October 2021 Source: U.S. Census Bureau, … Change in Monthly Average Business Applications, New York vs. U.S., 2006–2021 Source: U.S. Census Bureau, Business …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressWyandanch Union Free School District – Budget Review (B23-7-1)
… in the District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Taxes – 2021 Financial Condition Report
… decreased by 0.6 percent, primarily reflecting the adverse economic impact of the COVID-19 pandemic. Collections …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… are familiar with and follow requirements as they relate to conflicts of interest. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Travel Advisory No. 11
… (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in … Allowed Values for Processing Payments in SFS - Expense Types Added the following expense types: Due to State Offset Due to State Adjustment XIII.10 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsJefferson County – Court and Trust Funds (2022-C&T-6)
… and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office … the depository (bank used to hold court and trust money) with an itemized list of each court action and other required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Overtime Limits for Tier 6
… Overview For members of Tier 6, New York State Retirement and Social … from overtime pay above the limit. Overtime limits differ for the Employees’ Retirement System (ERS) and the Police and … on the Consumer Price Index. Refer to the table below for your annual limit. Calendar Year Overtime Limit 2025 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6What to Report – Legacy Reporting
… reporting staff . Lump Sum Recurring Payments Education pay, if paid regularly to all eligible employees Geographic (location pay) differentials Holiday pay Merit pay Longevity payments Lump …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportMontauk Fire District – Board Oversight (2024M-117)
… (OSC) within 60 days of the close of the fiscal year. Review and amend the LOSAP point system, as necessary, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117