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Town of Portland – Water Operations (2017M-45)
… 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population of approximately 4,800. The Town is … 40 percent of total production. Inaccurate master meters and customer meters have contributed to the unaccounted-for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Pembroke Central School District - Investment Program (2023M-130)
… Central School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January … more than earned. District officials did not: Create, and the Board did not adopt, a comprehensive investment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… amount of the District’s unexpended surplus funds is in compliance with Real Property Tax Law statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularLynbrook Union Free School District – Special Programs (2016M-45)
… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, … million. Key Findings The concentration of cash custody and recordkeeping duties gives the Director substantial … pertaining to the playground program were incomplete and inaccurate. Checks for the summer driver’s education …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… audit was to evaluate the District’s financial condition and controls over information technology for the period July … tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The Board has not adopted a policy for the use of and access to personal, private and sensitive information. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationChatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… managed the Treasurer’s office cash collection process and ensured accounts receivable were reconciled. Key Findings … reconciled. The Treasurer’s office cash collection process and software system were deficient, allowing for 916 … Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Tompkins Fire District – Board Oversight (2023M-33)
… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalLocal Road Conditions in New York State
… Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , discussed spending on all roads owned and maintained by local governments, as … The data was collected in 2019 and 2020, and represents just over 25,500 lane-miles, or about 13 percent of the …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateHammond Fire District – Board Oversight (2024M-151)
… report – pdf] Audit Objective Determine whether the Hammond Fire District (District) Board of Fire Commissioners … Determine whether the Hammond Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Village of Catskill – Accounting Records and Reports (2024M-66)
… of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer did not maintain complete and accurate accounting records and did not provide timely, … of Catskill Village ClerkTreasurer maintained complete and accurate accounting records and timely reports …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Evans – Employee Benefits (2024M-53)
… Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out payments (opt-out payments) that were accurate, supported and approved. Key Findings The Town’s leave records and … Town of Evans Town officials maintained leave records and paid separation and health insurance optout payments …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Investment Advisory Committee
… basis. Tia Breakley Chief Strategic Development Officer Blue Meridian Partners Philippe Brugere-Trelat Former …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeEvergreen Charter School – Credit Card Purchases (2024M-143)
… properly approved or adequately supported, it could result in inappropriate or fraudulent charges or unauthorized … action. Appendix B includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Town of Lodi – Town Hall Capital Project (2024M-130)
… for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive … process for the pantry portion of the Project. The Board and its contractors did not ensure that required permits were … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Real Property Tax Cap - Local Governments
… Instructions [pdf] Levy Limit Formula [pdf] Inflation and Allowable Levy Growth Factors [pdf] Tax Base Growth … for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked Questions for Local … Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsReal Property Tax Cap - School Districts
… for online filing [pdf] Levy Limit Formula [pdf] Inflation and Allowable Levy Growth Factors [pdf] Tax Base Growth … Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate … York State's Local Officials page to view past webinars and for more information on our upcoming training …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax … For more detailed information on local sales tax sharing in New York State, including why counties may or may not … Most counties in New York State share some portion of their local sales tax …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateCUNY Bulletin No. CU-410
… July 15, 2010 OSC Actions OSC will automatically implement the bi-weekly health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY Central …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-410-city-new-york-health-insurance-rate-changes