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Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial … which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … for the 2012 fiscal year. Key Findings The Board did not provide adequate oversight of the Company’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Law requires publication of grant opportunities. To comply with these publication requirements, the Department … Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant … Contract Reporter or State Register will be considered to have satisfied the publication requirements of Article 4-C. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesState Agencies Bulletin No. 246
… Purpose To explain the conversion of deduction code 768 from a general deduction to direct deposit Affected Employees Employees in the Oswego State Federal Credit Union who are currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositPeconic Bay Community Preservation Fund (2023-MR-1)
… report – pdf] We also issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter … allocated. However, Town of Riverhead officials did not always record dates collections were received or deposit payments in a timely manner. Town of Riverhead officials did not: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Retiring Before Age 62 – New Career Plan
… 58 18 59 15 60 12 61 6 62 0 … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s cash receipts … 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 … and 53 percent of the ensuing year’s budget. The Board did not audit the books and records of any of the Town officers …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Real Property Tax Cap - School Districts Guidance
… Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to the districts' assessments/tax rolls which exempted from … on the fifth line: PILOTs receivable FYE 6/30/2016. As we have previously advised local governments, when estimating …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReporting and Utilization of Bias Incident Data
… Purpose To determine whether the New York City Police Department … Services (Division). The Division compiles hate crime data in an annual statewide report and submits summary data to the … crime data that was collected. Thus, such data was not used for central office management decision-making …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataProperty Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax Freeze, Property Tax … oldest program (the Property Tax Freeze program) beginning in levy year 2014. Each of these credits are intended to … taxpayers, or duplicate payments or home owner or property not eligible. In addition, we worked with the Department to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… and after a thorough review. Avoiding $11.3 million in interest and financing costs over 30 years by obtaining a $15 million interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to … generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andVI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and provides the … Fund Chartfield Ranges by Fund Type – Budgetary Basis Fund Type – Budgetary Basis Range General 10000-19999 Special Revenue 20000-24999 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… timely receipt of a written demand, shall hold a hearing to review and redetermine an application for retirement … be mailed to the applicant, other parties and all counsel not less than three weeks before the date of the scheduled … hearing proceeding will be closed. (c) After all parties have rested, and received a copy of the record; the parties …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsWestern Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and purchase order processes … component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … policy. Only use miscellaneous codes for expenditures that have no other budget code available. Restrict the use of …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andCity of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Objective To determine whether the Long Island Rail Road’s Rolling … Road (LIRR) is one of the oldest commuter railroads still in operation, with a charter dating back to the 1830s. LIRR … by almost 3 years and over budget by $8.9 million. Did not assess or collect liquidated damages of $5.5 million from …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking … Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. The … parking tickets totaling approximately $720,703 that have been outstanding for more than five years and 7,187 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs (2022-S-37)
To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s37.pdfSubway Wait Assessment
To determine whether Wait Assessment performance measurements reported to the Metropolitan Transportation Authority Board and customers are accurate and consistently calculated.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s62-response.pdfMama Program, LLC – Compliance With the Reimbursable Cost Manual (2019-S-73) 180-Day Response
To determine whether the costs reported by Mama Program, LLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s73-response.pdfCompliance With Navigation Law (2019-S-59)
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring and enforcing requirements to ensure boaters’ safety ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s59.pdf