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Accounts Payable Advisory No. 15
… Subject: Voucher Authorizers Guidance: This advisory is intended to remind Business Units that individuals …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Lake Luzerne – Payroll (2022M-98)
… registers reviewed were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, … audit town rodman …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85DiNapoli: Tax Cap Set at 2% in 2024
… fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects tax … their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated the 2024 inflation … fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… taking additional steps to increase physical accessibility for the 47 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Lindley – Justice Court (2017M-270)
… in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 totaled $587,978. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Maryland - Financial Management (2018M-121)
… maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Mount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39City of Norwich - Emergency Medical Services Billing (2019M-112)
… emergency medical services (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately … totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112State Agencies Bulletin No. 1982
… Purpose The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. … are affected. Background The New York State Department of Financial Services announced the 2022 premium rate and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseTown of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported and … $39,000 that did not contain sufficient documentation to determine whether the amounts paid were for legitimate … Board did not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… for leased building space for the 2015-16 fiscal year total approximately $1.3 million. Key Finding Prior to …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 through May 31, 2013. … and related expenditures were appropriately accounted for. Key Recommendations No recommendations were included in …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… owed by municipalities and disburse any amounts due to municipalities. Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Keene Central School District – Claims Processing (2015M-299)
… School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Wynantskill Union Free School District – Payroll (2016M-66)
… Education. Budgeted appropriations for the 2015-16 fiscal year were $8.8 million. Key Finding District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Potsdam Central School District – Payroll (2016M-161)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Finding District officials established adequate procedures to ensure employees were paid their approved salaries or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Lawrence-Lewis Board of Cooperative Educational Services is a public entity which delivers approximately 50 … services to its 18 component districts. BOCES is governed by a nine-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Southwestern Central School District – Claims Processing (2016M-356)
… total approximately $26.6 million. Key Finding Except for minor discrepancies that we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356