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Town of Hancock – Transfer Station Operations (2016M-255)
… the price of transfer stickers would have to increase. Key Recommendations Consider a fee structure that … contract payment if the fee structure is not changed to increase sticker fees to distribute costs to users. … The …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did … Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34State Agencies Bulletin No. 2088
… 50 and Over Catch-Up deferment is available to employees age 50 and over. Employees in this age bracket can defer up to $7,500.00 for a combined maximum … in each of the last three years prior to normal retirement age, increases from $20,500.00 to $22,500.00, for a combined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2088-deferred-compensation-maximum-contributions-limits-calendar-year-2023State Agencies Bulletin No. 2182
… directed to The New York State Deferred Compensation Plan or by calling the helpline at 1-800-422-8463. … The purpose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2182-deferred-compensation-maximum-contributions-limits-calendar-year-2024Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … $3 million. Key Findings The Board and Town officials have not adopted policies and procedures or long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Richford - Town Clerk/Tax Collector (2019M-236)
… the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling … real property tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… internal controls over selected financial operations for the period January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk did not issue receipts for any collections nor did she maintain a cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Oversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored … recertification review performed at each Program, some of which were prior to April 2017. In addition, we included … recovery programs. OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesLegal Aid Society
… Purpose The objective of our examination was to determine whether payments Unified Courts System (Courts) … Legal Aid $412,184 for fringe benefit expenses that were not actual and allowable under the terms and conditions of … the terms and conditions of the contract, officials may have increased the likelihood of identifying the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societySUNY Bulletin No. SU-251
… the regulations indicating Plan Sponsors are responsible for monitoring all contributions under their 403(b) plan from all vendors for each employee. Effective Date(s) Paychecks dated November … to automatically end date deduction codes 408 and 415 for all employees regardless of job status. OSC will load a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… complete report – pdf] Audit Objective Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required … whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Conservation Fund – Sources and Uses of Funds
… Purpose To determine whether Conservation Fund (Fund) revenues are … in the Fund was $90.7 million. Key Findings Fund revenues have been properly accounted for, and expenditures have been … from which must be invested in a trust account and are not available to fund current operations. Capital projects …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure … supported. However, Town officials did not always follow the Town’s collections procedures and, as a result, did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Justice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or … County and local shares of money reported and fees earned. When JCF has processed the month’s reports for all justices … due the State (includes refunds paid by OSC) and County. When village matters are reported on a town report and funds …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programTax Check-Off Technical Amendment
… to receive the annual report setting forth how the monies in certain tax check-off funds were used during the preceding … to receive the annual report setting forth how the monies in certain tax check …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … CFRs for the 2 fiscal years ended June 30, 2017. About the Program Adaptive Solutions is a New York City-based … than personal service costs, including $5,653 in staff development costs, $5,159 in lease/rental property costs, and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualQuaker Street Fire District – Board Oversight (2021M-96)
… Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement … (AUDs) were filed timely. Key Findings The Board did not ensure all disbursements complied with the procurement … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdf