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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the former Director properly … account and the bank statements were mailed to his home address. Even though the account was titled in the City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials.
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-nyslrs-031925.pdfState Agencies Bulletin No. 1154
… is displayed on employees’ bank statements. Questions For questions on modifying data in PayServ please contact [email protected] . For questions on using the SFS travel and expense module …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideWestfield, Town of – Financial Management (2013M-389)
… 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected … service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Report 2015-S-33 ). Background The … (TAB) is an administrative tribunal that provides a forum for processing and adjudicating summonses for violations of New York City Transit (Transit) Rules of …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followCity of Long Beach - Budget Review (B19-7-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4New York State Rent Relief Funding: Spotlight on New York City
… decline of any region in the State. Many renters whose jobs and incomes were affected by COVID-19 are at risk of … Bureau, American Community Survey 1-year estimates, 2019; OSC analysis Based on the Housing and Vacancy Survey, the … Bureau, American Community Survey 1-year estimates, 2019; OSC analysis The second round of funding recognized …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityNext Generation 911 Services
… of Information Technology Services (ITS) has controls in place to ensure that data used by 911 systems is … 1960s and is built upon legacy analog infrastructure that, in many places, is still used today. As technology has … public safety, legislative, and governing entities. In New York State, several agencies, including DHSES, ITS, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesTown of Laurens - Budget Review (B4-14-21)
… System. The 2015 tentative budget for the Town’s funds totals $1,311,410 and is funded by estimated revenues … The allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative … the allocation of payroll costs between the highway funds. … The purpose of our budget review was to determine …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s … public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of … when evaluating proposed projects. Cost-benefit analyses do not adequately compare the community costs against …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTown of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… 31, 2014. Background The Town of Petersburgh is located in Rensselaer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andState Comptroller DiNapoli Releases School Audits
… Free School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Town of Butler – Financial Management (2024M-119)
Determine whether the Town of Butler Town Board Board effectively managed the Towns townwide and townoutsidevillage TOV fund balances
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119VI.2.B Policies/Laws – VI. Budgets
… within SFS – available and reserve. Any amount budgeted as available can be used for expenditures or the encumbering … the available and any reserve segregations will total the appropriation amount. During conversion, any amount not yet … are permissible for these ledgers. For more information on the use of Budget Transfers or InterUnit Budget Transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsTown of Ballston - Water Fund Financial Operations (2023M-60)
Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ballston-town-2023-60.pdfSalary and Service: Keys to Retirement Benefits
… Two major factors will determine the amount of your NYSLRS pension: How long you work and how … earnings FAE are two major factors that will determine the amount of their NYSLRS pension …
https://www.osc.ny.gov/retirement/members/salary-and-service-keys-retirement-benefitsTown of Mamakating – Records and Reports (2015M-164)
… 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 … $5.7 million. Key Findings Interfund advances reported in the annual financial report as of December 31, 2014 … general and highway funds continued to be reported in the town-wide funds. While the 2014 annual financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Permanent COLA
… In July 2000, the Retirement System was at the forefront of a successful effort to enact a law providing an annual … understand. If you have any questions, please feel free to contact our Call Center. Sincerely, Thomas P. DiNapoli State … payment in this example would be 1 percent. So, if your pension benefit is $12,000 a year, it would increase by $120 …
https://www.osc.ny.gov/retirement/publications/permanent-colaDepartment of Health (Department) Examination of Travel Expenses
… 2012 through December 31, 2017 were appropriate and made in accordance with the State’s travel rules and regulations. … certified 820 expense reports that accounted for $164,606 in travel expenses. Key Findings We found $9,760 of the … We also found the employee incurred $37,795 in questionable travel expenses. This includes: (i) $19,978 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesTown of Wolcott – Financial Management (2020M-131)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The … the town-wide (TW) and town-outside-village (TOV) general funds. Adopted unrealistic budgets and did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131