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Oversight of Industrial Hemp
… commodity in the United States, as both the stalk and seed can be used to produce a wide range of products, from …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempCity of Amsterdam – Budget Review (B25-5-5)
… fund is not structurally balanced because it includes a subsidy from the general fund to finance its operation. The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5State Agencies Bulletin No. 2380
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025City of Newburgh -- Budget Review (B18-6-12)
… in the general fund as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed … City’s proposed budget does not comply with the tax levy limit. Key Recommendations Adjust the retirement … costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Troy – Budget Review (B5-14-23)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… duties for the ACIDA Director. As such, it was not always clear when he was acting on behalf of the ACIDA or the … involving the purchase of land and installation of a water line. The Board failed to use appropriate evaluation criteria …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Long Beach – Budget Review (B18-7-5)
… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Village of Pulaski – Selected Village Operations (2013M-142)
… of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the Village’s … Develop policies and procedures addressing how remote access is granted, who is given remote access, and how remote access will be monitored and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed … Town of Lyonsdale Financial Condition Board Oversight and Controls …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryCity of Newburgh – Budget Review (B6-13-21)
… shortfalls by appropriating fund balance. The 2014 budget does not have any fund balance appropriated for any …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Board has not adopted IT policies and procedures regarding remote access, data backup, breach notification and disaster … processing and authorizing change orders. Adopt a remote access policy, comprehensive policies and procedures …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… maintain accurate and supported leave accrual records for all School employees. The School does not require that all employees submit leave request forms. Those employees … of required approvals. Key Recommendations Ensure that all Board proceedings are properly documented, and all such …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualCity of Yonkers – Budget Review (B17-6-11)
… $828,000 in the 2017-18 budget. The City’s adopted budget does not include a contingency appropriation, which leaves …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of LeRay – Justice Court (S9-14-5)
… violations reported to the Department of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court caseload activity and, … old to the Town. Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
Frewsburg Central School District Internal Controls Over Selected Financial Activities 2013M327
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedTown of Sidney – Budget Review (B4-14-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Rochester City School District – Budget Review (B20-2-5)
… was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the … this year our office performed a review of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted … imbalanced because District officials are relying on City Council to approve a waiver to the City charter for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5SUNY Bulletin No. SU-188
… new Earnings Code to be used for SUNY employer-provided Housing Affected Employees SUNY employees who receive housing that is considered taxable income Effective Date(s) … to Internal Revenue Code Section 61, employer-provided housing is a taxable benefit to employees. Section 119 (a) of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-188-new-earnings-code-employer-provided-housing