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IT Asset Management (2022-MS-2)
… districts (Districts) appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … 11 percent, including 81 Chromebooks, could not be located and 15 percent were not inventoried. None of the 20 Districts … IT assets from damage. Costs for nearly 75,400 IT assets and acquisition dates for approximately 62,000 IT assets were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. These Vendor IDs have been … State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document … to the Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idSchool Tax Relief (STAR) Program (2012-MS-6)
… 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from school taxes for … The STAR program lowers the school real property tax burden for homeowners, and makes up the difference by … not have the ability to search the Office of Real Property Tax Services (ORPTS) database of existing STAR exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Opinion 88-69
… for the purpose of providing prehospital emergency medical treatment or transporting sick or injured persons found … within the boundaries of the municipality to a place for treatment of such illness or injury. Therefore, since section …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion in the second quarter of 2023 (April-June), an increase of … Local government sales tax collections in New York state totaled $57 billion in the second quarter …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… [pdf] , Schenectady [pdf] , South Colonie [pdf] , and Utica [pdf] . Purpose of Audit The purpose of our audit … Credit Recovery Programs (CRPs) conform to Regulations, and if the school districts adequately monitor students’ … intensive instruction in deficiency areas of the course and on-line study, are referred to as CRPs. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. … prepares a written annual report of all moneys received and disbursed. Appoint an Auditing Committee to audit the … only after bills have been approved by the membership and that checks include two signatures. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mTown of Eden - Real Property Tax Exemptions (2018M-231)
… [read complete report - pdf] Audit Objective Determine whether select real … our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… the membership’s vote. Key Findings The President did not sign vouchers or appoint members to an audit committee. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mBellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Town of Ashford – Water District (2015M-343)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of the Water District for the period March 14, 2012 …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343State Agencies Bulletin No. 1562
… year 2017-18 is 15% of member’s regular annual wages as per Tier 6 legislation. The overtime limit has remained at … year 201718 is 15 of members regular annual wages as per Tier 6 legislation The o …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1562-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18Ossining Union Free School District – Financial Management (2017M-176)
… 2015 through June 8, 2017. Background The Ossining Union Free School District is located in the Village of Ossining, … Ossining Union Free School District Financial Management 2017M176 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Village of Milford – Board Oversight (2018M-25)
… by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board did not ensure … and monthly reports. The Board should perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Unified Court System Bulletin No. UCS-95
… Agency Actions Agencies must access the General Deduction CD (Agency) page and enter Deduction Code 300 with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainManagement of Energy Consumption (Follow-Up)
… officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals … made in our initial report. OCFS has developed and implemented a centralized plan to reduce energy … Energy (2008-S-80) New York State Energy Research and Development Authority: Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followHerkimer Central School District – Financial Condition (2016M-68)
… with long-term planning. Key Recommendations Develop and adopt structurally balanced budgets, consider the amount … balance available to appropriate during budget development and work toward building a reasonable amount of unrestricted … fund balance to address unanticipated needs. Develop and implement a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215City of Gloversville – Parking Violation Operations (2016M-231)
… 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Town of Deerpark – Budget Review (B6-13-18)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18