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Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013. … measure commodities that are sold on the basis of their weight, volume or size. Key Findings The Department may not … Department should conduct and a graduated fine schedule for violations. Establish written policies and procedures to …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… process and software system were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable … charter. The software collection system should account for all receipt numbers. Users’ access to the software …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Town of Wolcott – Financial Management (2020M-131)

… adopt a multiyear financial and capital plan including a formal detailed plan for reserves. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering … include taxes and unnecessary fees and seek reimbursement for improper charges paid. District officials agreed in part …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

Pembroke Central School District - Investment Program (2023M-130)

… legally permissible investment options, the District may have earned approximately $390,000, or $237,000 more than … agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Real Property Tax Cap - School Districts Guidance

… assessments/tax rolls which exempted from taxation certain property owned by LIPA. In these instances, the first line of … Real Property Tax Cap School Districts Guidance …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidance

One-Year FAS – Career Plan

… be included in your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working …

https://www.osc.ny.gov/retirement/publications/1642/one-year-fas

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-h

One-Year FAS – New Career Plan

… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides …

https://www.osc.ny.gov/retirement/publications/1515/one-year-fas

One-Year FAS – Non-Contributory Plan with Guaranteed Benefits

… be included in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working …

https://www.osc.ny.gov/retirement/publications/1513/one-year-fas

Tax Cap Compliance

Find information on Tax Cap Compliance below

https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-compliance

Maine Endwell Central School District – Budget Review (B4-13-14)

… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14

Long Beach City School District – Controls Over Cash Receipts (2016M-145)

… 2015-16 fiscal year totaled approximately $132.4 million. Key Finding The District did not establish formal, written cash receipt policies and procedures. Key Recommendation Develop written policies and procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145

Bridgehampton Union Free School District – Claims Auditing (2017M-179)

… The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179

DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Control weaknesses allowed two administrative employees to receive more than $56,000 in overtime pay without … controls such as performing an annual audit of her records and reports. Town of Henrietta – Financial …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-audits

School Districts’ Energy Performance Contracts (2013-MR-1)

… $20.6 million. Key Findings Seven of the nine EPCs will achieve projected net savings but only six of the seven will … and assets used in the projects. Three EPCs did not achieve the guaranteed cost savings; the districts did not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1

State Comptroller DiNapoli Releases Municipal Audits

… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Chestertown Volunteer Fire Company , Town of Ithaca and the Town of Smithtown . "In … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0

Rochester Career Mentoring Charter School – Procurement (2016M-406)

… period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by … Rochester Career Mentoring Charter School Procurement 2016M406 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406