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City of Oswego – Community Development (2015M-108)
… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Brighton Central School District – Procurement (2022M-205)
… (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance with … demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Pharsalia – Board Oversight (2018M-59)
… ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial … and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… reimbursements). Between July 1, 2020 and December 31, 2021, the District paid a third-party vendor (vendor) $54,996 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… renovation or improvement are subject to an enforcement mortgage that secures a lien against a property. Budgeted … redevelopment plans was not always timely. Enforcement mortgage property records did not always contain … retained for each. Key Recommendations Monitor enforcement mortgage properties and communicate with buyers before the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Darien – State Contract Loader Purchases (2013M-88)
… Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is governed … five-member Town Board consisting of the Supervisor and four Council members. The Town’s adopted budget for 2013 … prices for the four loaders they purchased in 2011, 2012 and 2013. Town officials did not obtain the relevant State …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Canastota Central School District - Financial Condition Management (2019M-174)
… fund balance not being needed to fund operations. The tax certiorari reserve was overfunded by $963,200 (615 … report year-end encumbrances that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Andover – Audit of Claims (2013M-388)
… The Town of Andover is located in Allegany County and is governed by an elected five-member Town Board. The … claims, the names of the claimants, the amounts allowed and the funds and appropriation accounts to be charged. Enter in the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Chenango County – Departmental Cash Receipts (2015M-21)
… Chenango County is located in the central part of New York and has a population of approximately 50,000. The County is … found that moneys were properly recorded, collected and deposited by County departments and the County Treasurer’s Office. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Operational Advisory No. 15
… regarding Cash Advances. Chapter VII – State Revenues and Appropriated Loan Receivables Section 10 – Cash Advances A – Cash Advance Overview B – Establishing and Increasing a Cash Advance C – Reducing a Cash Advance D – … Advance Shortages and Overages H – Cash Advance Rollover I – Annual Confirmation of Outstanding Cash Advances J – …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesEnding Your Membership – Police and Fire Plan
… and seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; … If you transfer your membership to another New York State public retirement system; If you retire; or If you die. …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipState Agencies Bulletin No. 1580
… withholding rate. Affected Employees Employees who live and work in the State of Illinois Background Effective July 1, 2017, the Illinois income and supplemental tax rates will increase from 3.75% to 4.95%. … Questions regarding this bulletin may emailed to the Tax and Compliance Mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1580-illinois-income-tax-withholding-rate-changeOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… showing the proportion of selected contaminants. Albany and Saratoga counties Erie County Nassau and Suffolk counties Onondaga Count y Orange, Rockland, and Westchester counties Click on each contaminant to view …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsTown of Waterford – Claims Auditing (2016M-154)
… The Town of Waterford is located in Saratoga County and has a population of approximately 8,400. The Town is … The Board adequately audits claims prior to payment and ensures the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Overview – Employer Contributions and Rates
… As a participating employer, your annual employer contributions help ensure future retirement benefits can be … of the cost of your employees’ benefits, contribution rates are announced annually for the next State fiscal year's … explain the Fund’s sources of income, your annual employer contributions and how contribution rates are determined. Rev. …
https://www.osc.ny.gov/retirement/employers/contributions/overviewPittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Town of Princetown – Claims Auditing (2015M-50)
… The Town of Princetown is located in Schenectady County and has a population of approximately 2,115. The Town is … $1.2 million. Key Finding The Board conducted a complete and thorough audit of claims, and the claims were for legitimate Town purposes. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50State Agencies Bulletin No. 1975
… $27,562/$13.20 Questions Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageCounty of Ulster – Property Tax Exemptions (2016M-333)
County of Ulster Property Tax Exemptions 2016M333
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… whether the Board ensured that receipts were deposited and disbursements were for proper Village purposes. Key … provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the … rates. Village officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124