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Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Agency (YCIDA) officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key Findings Although … did not find any significant errors in how cash receipts and disbursements were recorded and reported, we found the … Agency YCIDA officials properly recorded supported and reported cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… the former Clerk-Treasurer. Key Findings The Board failed to implement proper internal controls and the former … payments totaling $8,828. This matter has been referred to the Schoharie County District Attorney’s Office. Financial … the CPA issued a disclaimer of opinion and we were unable to determine whether all water, sewer and refuse receipts …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, collected and enforced. … for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates are correctly …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
Determine whether the Board established adequate longterm plans which appropriately addressed the Towns operational and capital needs and funding sources
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
Determine whether the Board and Village officials developed realistic budgets and longterm financial plans
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Objective Determine whether eligible Village employees received and used leave accruals in accordance with Village … Determine whether eligible Village employees received and used leave accruals in accordance with Village …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… education services. As a result, the School billed the Buffalo City School District (BCSD) $78,000 more than it … $7,400. Key Recommendations Periodically review tuition bills to ensure the billings have been calculated correctly. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… and sewer receivable control accounts were not reconciled to unpaid customer account balances. The Board did not review … Reconcile the water and sewer receivable control account to unpaid customer balances on a monthly basis. Review the water and sewer accounts re-levy list and compare it to the complete list of unpaid customer accounts prior to …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Division of Housing and Community Renewal Bulletin No. DH-144
… and Community Renewal of OSC’s automatic processing of the October 2025 DC 37 Rent Regulation Services Unit (RRSU) … Schedule (currently in effect). Effective Dates: The October 2025 DC 37 RRSU Performance Advances will be paid … Schedule (currently in effect), are eligible for the October 2025 DC 37 RRSU Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-144-october-2025-district-council-37-dc-37-performanceDivision of Housing and Community Renewal Bulletin No. DH-145
… reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ Compensation Leave or Military Leave … reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ Compensation Leave or Military Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-147
… reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ Compensation Leave or Military Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-147-april-2026-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-148
… LGS Increment Codes for Payment Withholds attachment in payroll bulletin no. 2313.1 for guidance on appropriate … employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-148-april-2026-district-council-37-dc-37-performanceDivision of Housing and Community Renewal Bulletin No. DH-136
… reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ Compensation Leave or Military Leave … reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ Compensation Leave or Military Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-136-october-2024-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-138
… Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC will be reporting retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… main entrance with an even surface. Four components at the Senior Center, such as ramps with a barrier to prevent … secured edges at the main entrance. One component at the Parks and Recreation Administration building (Parks Administration); interior doors that open with five …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… School policy. Officials also did not properly segregate procurement responsibilities. We identified that overlapping … enabled two Directors to each control all aspects of the procurement process, including initiating a purchase request, … that, if implemented, will improve the School’s procurement. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… officials run the risk that necessary fire protection and emergency services resources will not be available. The Board … ability to continue to provide fire protection and emergency services. Ensure the financial information it …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55County of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … were supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit … and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … corporation whose goals are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as authorized by New York State Law. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and