Search
Division of Housing and Community Renewal Bulletin No. DH-98
… not processed automatically Affected Employees Employees in the Rent Regulation Services Unit – BU67 with an increment … provides for payment of the 2019-2020 Longevity Payment in April 2019 as a one-time, lump sum payment in the NEW amount of $1,500 or $3,000. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-98-april-2019-district-council-37-dc37-longevity-lump-sumMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… officers include a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… awarded to homeowners through the state’s Affordable Home Ownership Development Program are being given only to … “While there is some room for improvement, the Affordable Home Ownership Development Program is working well to help … of affordable housing.” The program, designed to promote home ownership and stimulate development, provides grants to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland … spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark we identified. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Town of Hyde Park - Payroll and Time Records (2018M-225)
… Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town officials … established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225DiNapoli Announces State Contract and Payment Actions for June 2015
… waste or other improprieties. Cumulatively through June for calendar year 2015, DiNapoli’s office has approved … approximately 24,000 payments valued at $59.1 million. As the state’s chief financial officer, DiNapoli’s office … Manasse & Son Auctioneers, and Bontrager Real Estate and Auction for the storage and auction of seized vehicles and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Books and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2013. Background Books and Rattles is a New York City-based for-profit organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… water and sewer funds do not pay administrative costs for services they receive from the general fund. Customers were … Ensure late penalties are properly computed on overdue customer accounts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … an independent public benefit corporation whose goals are to advance job opportunities and economic welfare in the Town … The Board did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andTown of Clayton - Justice Court Time and Attendance (2017M-286)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Clayton … Town of Clayton Justice Court Time and Attendance 2017M286 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in … officials should review leave accrual records for full-time and part-time employees for compliance with applicable …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether District officials purchased goods and services in accordance with Board policy and applicable statutory … from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote documentation for … and four public work contract vendors totaling $27,319 in 2016-17. The Board did not appoint an independent claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditTown of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… complete report - pdf] Audit Objective Determine whether the Board properly monitored credit card use and ensured non-payroll disbursements were adequately supported and for proper Town purposes. Key Findings The Board adopted … Determine whether the Board properly monitored credit card use and ensured …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… managed financial operations. Ensured that ambulance services were provided in accordance with applicable laws. … company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key … managed financial operations and ensured that ambulance services were provided in accordance with applicable laws …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Village of Avon - Board Oversights and Professional Services (2018M-30)
Village of Avon Board Oversights and Professional Services 2018M30
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… within your budget. By developing a structured approach for assessing and funding capital assets, you can help avoid … versus acquiring new assets; Develop a structured approach for making decisions to fund capital assets; Identify which … think about these questions: Who will be responsible for overseeing the plan's development and implementation? How …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: The bookkeeper maintained two … were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Village of Kaser - Refuse User Fees and Records (2018M-97)
… Village of Kaser Refuse User Fees and Records 2018M97 …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Village of Owego - Board Oversight and Financial Operations (2018M-101)
… [read complete report - pdf] Audit Objective Determine whether Village officials … The Board hired another certified public accountant (CPA) who was paid $30,000 to correct the records. The …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… has stabilized operating losses and reduced dependence on general fund subsidies. The Board of Education (Board) has … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m