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Village of Victory – Audit Follow Up (2010M-35-F)
… was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the audit report released in August 2010. Background The Village of Victory is located …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fTown of Florida – Town Clerk Operations (2012M-215)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… were not deposited within 10 days as required by Village Law section 408. The Treasurer did not sign 69 of 179 checks … Board members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the … identified by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Oxford – Justice Court Operations (2013M-219)
… to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not current in the Court’s records … review certain Court activities, these reviews were on average five months late and the Board did not fully …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… complete report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85English Language Learners Programs
… is adequately overseeing whether school districts are providing services to English Language Learners as … Education Department (SED) data shows that ELL enrollments are on the rise in New York, with the number of ELL students … to ELLs in New York State. Under Part 154, students are generally entitled to receive an education in the school …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsTown of North Elba – Cash Collections (2020M-49)
… provide adequate oversight of golf course collections. The Park Manager did not ensure employees remitted collections at … green fees, golf certificates and pre-paid vouchers. The Park Manager should ensure collections are placed in a bank …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Town of Coldspring – Town Clerk Operations (2013M-137)
… duplicate receipts for cash collected, accurately record all transactions, remit moneys due to the Supervisor and … Issue press-numbered duplicate receipts for all Town transactions where no other form of receipt is … to the Supervisor and appropriate agencies timely. Deposit all moneys timely and intact. Ensure that Town funds are not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137City of Batavia – Business Improvement District (2017M-283)
… BID activities. The district management association (DMA) is a not-for-profit entity governed by its own board of … Council did not enter into a written agreement with the DMA or monitor the manner in which the DMA used BID funds. City officials did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Credit for Previous or Military Service – New Career Plan
… or military service. It is very important that you claim all the service credit you are entitled to receive as … employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCity of Lockport – Independent Audit Services (2014M-238)
… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. … audit services because they did not use a request for proposal (RFP) process to solicit written proposals for …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Village of Remsen Audit Follow Up – 2020M-119-F
… has not made progress implementing corrective action, as none of the nine audit recommendations were implemented. The …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fOpinion 89-54
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER IMPROVEMENT--Construction (use of … the town board determines to finance by a charge upon the area of the town outside of any villages. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Village of Pulaski – Selected Village Operations (2013M-142)
… for other than its intended purpose, such as for the repair of the retaining wall, was an inappropriate use of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (2017-S-29) 90-Day Response
To determine whether the Office for People With Developmental Disabilities is providing effective oversight of Family Support Service contracts with entities...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s29-response.pdfDrug and Alcohol Treatment Program: Provider Claiming of Depreciation Expenses (2015-S-84), 90-Day Response
To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s84-response.pdfVillage of St. Johnsville – Records and Reports (2015M-1)
… Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the accounting … and 2013-14. Key Recommendations Compare reconciled bank balances with the cash balances in the accounting …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1City of Lackawanna – Garbage Collection Fees (2021M-206)
… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code … City of Lackawanna City officials properly assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206State Agencies Bulletin No. 1497
… plus Employer Contribution) will be reported in Box 10 Dependent Care Benefits on the employee Form W-2. Amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependent