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Town of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015.
https://www.osc.ny.gov/files/local-government/audits/pdf/mayfield-2016-29.pdfMaximus, Inc.
… the claimed savings. Background DOH added $435 million in contract amendments for services outside the scope of the … life of the contract to August 19, 2017. This is the third in a series of letters related to this contract. Key Findings … occurred because Maximus included the data centers staff in the same cost pool as bonus-eligible executives, even …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… whether the Board adhered to the law and District policy when procuring professional services. Key Findings The Board … and use a competitive request for proposal (RFP) process when contracting for the annual audit. District officials did … providers showed that they did not seek competition when selecting six service providers, who were paid a total …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalCUNY Bulletin No. CU-588
… Employees represented by UBCJA in Bargaining Units TA and T6 Effective Date(s) Paychecks dated June 8, 2017 OSC Actions OSC will identify employees in Bargaining Unit TA and T6 with Dues (Code 272) and Agency Shop Fee (Code … will automatically be updated as follows: Bargaining Unit TA Old Rate: $49.69 New Rate: $62.19 Bargaining Unit T6 Old …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-588-united-brotherhood-carpenters-and-joiners-america-ubcjaTown of Dayton – Audit Follow-Up (2019M-189-F)
… County. The Town is governed by an elected Town Board (Board) composed of five members including the Town Supervisor (Supervisor). The Board …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fSUNY Bulletin No. SU-172
… to 8/31/10. Note: OSC will automatically populate the new contract row on the Contract Pay page. Reporting … to 8/19/10 as the position number must be inserted as a new row following the corrected 8/19/10 hire row.” Note: The … of Additional Pay, submit a row effective 8/19/10 with the new earnings amount before the automatic restoration occurs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-172-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-163
… to 8/31/09. Note: OSC will automatically populate the new contract row on the Contract Pay page. Reporting … to 8/20/09 as the position number must be inserted as a new row following the corrected 8/20/09 hire row.” Note: The … of Additional Pay, submit a row effective 8/20/09 with the new earnings amount before the automatic restoration occurs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-163-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-126
… OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After the payroll is audited for Pay Period 11L, OSC will automatically insert a row on the Contract Pay page for the 2006-2007 semesters for employees … statement in the Status Reason block: “Please change the hire date to 8/24/06 because the employee should be 21P .” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-126-restoration-contract-pay-and-additional-pay-suny-21pTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… was to examine the District’s procurement of professional services and maintenance of fuel inventories for the period … special district that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North … require the use of competitive methods for professional services. District officials paid three professional service …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… [ read complete report - pdf ] Audit Objective Determine whether the St. Lawrence … information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringSUNY Bulletin No. SU-150
… Time Entry page. Note: OSC will automatically populate the new contract row on the Contract Pay page. Reporting … to 8/21/08 as the position number must be inserted as a new row following the corrected 8/21/08 hire row.” Note: The … of Additional Pay, submit a row effective 8/21/08 with the new earnings amount before the automatic restoration occurs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-150-restoration-contract-pay-and-additional-pay-suny-21pAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or four additional properties receiving senior citizens exemptions. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
Determine if the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-sinai-district-2019-83.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfEl DREAM Act del Estado de Nueva York
Hace más de una década, Nueva York se convirtió en el cuarto estado del país en ofrecer matrículas reducidas de residentes a los estudiantes universitarios
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2014-es.pdf