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City of Poughkeepsie – Budget Review (B6-17-1)
… and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City … $825,000 that was levied, representing provision for $600,000 uncollected taxes and a $225,000 reduction of … such as health insurance, New York State Employees’ Retirement System payments and debt service payments, are …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… tenants. These costs were funded mainly by rental income from tenants and subsidies from HUD. Key Findings The Board does not audit claims and …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsForfeiture of Benefits for Convicted Felons
… felonies such as fraud and larceny. “Public officials” for purposes of this Act include: The governor, lieutenant … office, the prosecuting agency may commence an action for pension forfeiture in the supreme court of the county …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsCity of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … not submit Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… the Office of the State Comptroller from Highspeedinternet.com These costs are hard to interpret for several reasons: … Broadband Deployment Report , January 2021, Appendix A, pg. 60, available at … Fourteenth Broadband Deployment Report , January 2021, pg. 13, available at …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… to achieve important educational goals such as meeting standards in math or English or graduating from high school,” Crespo said. … is needed to ensure these students are making the grade. I would like to thank Comptroller DiNapoli for …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programState Agencies Bulletin No. 1698
… As a result, the reimbursement of moving expenses must now be included in an employee’s federal taxable gross and … families and household effects to their new places of residence. Such moving reimbursements are subject to … by the shortest highway route between the two places of residence. The mileage rate for personally owned automobiles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseOversight and Monitoring of the Universal Pre-Kindergarten Program
… by the DOE’s Division of Early Childhood Education (DECE), which also conducts fiscal audits of the program, as …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… new incentives for affordable housing, facilitated adaptive reuse of existing buildings, and encouraged walkable …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintaining2019 Annual Audit
… as part of our daily audit. In addition, we identified 917 product code errors totaling nearly $3.85 million. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Opinion 90-29
… 420.10(7) of the Criminal Procedure Law. A county whose probation department is a designated restitution agency may … unclaimed restitution payments collected by the county probation department prior to November 1, 1984. You ask … §60.27; Criminal Procedure Law [CPL], Article 420). County probation departments are often designated as the agency …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 97-14
… moneys may be expended by a volunteer fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for furniture for the department's recreation room. … insurance tax moneys may be used by a vol fire dept to pay for constructing a trophy case and furniture for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… your local government's receipt collection system may get revenue into its bank account more quickly. Start by … revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How many total collections …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-process20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 20 or more years of creditable service, regardless of age. … is: Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dSex Offender Registration (2014-MS-2)
… and notify DCJS of the current status on each case. Ensure that change-of-address forms are completed and …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES officials properly claimed BOCES aid totaling $3.8 million for administrative expenditures, officials … officials properly claimed BOCES aid totaling $39.3 million for approved aidable services and reached out to … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Oversight of Critical Foster Care Program Requirements
… Purpose To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that foster homes meet required criteria … were entered anywhere from 35 to 244 days after they took place. Inconsistencies and errors exist among different …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsOvertime Limits – Enhanced Reporting
… For members of Tiers 5 and 6, the New York State Retirement … calculation of pension benefits. Overtime limits differ for the Employees’ Retirement System (ERS) and the Police and … is its ability to automatically track year-to-date totals for overtime earnings and notify you when a Tier 5 or 6 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limits