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Town of Alden – Town Clerk/Tax Collector (2024M-106)
… properly record, deposit, remit or report collections. As a result, collections were at greater risk for theft or loss. … have been remitted to the Town Supervisor (Supervisor), a school district or refunded to taxpayers. Most of the … real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. … The District’s general fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally … and files the delinquent annual financial reports for 2010, 2011 and 2012 with OSC. Direct the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367State Comptroller DiNapoli Releases School District Audits
… million are overfunded and may be unnecessary. Livingston Manor Central School District – Cost-Effective Expenditure …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… percent) of your FAS for each year of credited service; plus 1/70th (1.42 percent) of your FAS for each year of prior … An annuity based on your annuity savings contributions, plus interest. Tier 2, 3, 5 and 6 members who retire before … shown below: Age at Retirement Percentage of Reduction 60 12 61 6 62 0 Filing Your Application for Service Retirement …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planComptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … County) The district has not submitted the required annual financial reports to the Office of State Comptroller …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-21
… order system. Typically, a purchase order is signed by the head of the town department from which the purchase order … originates, or by an official designated by the department head (see Office of the State Comptroller Financial …
https://www.osc.ny.gov/legal-opinions/opinion-94-21XI-A.1.A Separation of Duties – XI-A. Purchasing
… in New York State Government , separation of duties is a basic internal control activity that separates key tasks … functions within an agency. The procure-to-pay (P2P) cycle is an area where separation of duties is essential to minimize the risk of inappropriate, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesReporting Member Contributions – Enhanced Reporting
… (which you report to NYSLRS). For information about how much your NYSLRS employees contribute (including information … and paid for more contributions than are owed, you can request a refund of contributions by submitting an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… agency’s internal procedures). If this process is used to record employee’s certification, online agency officials must … the employee’s certification. * Agencies may use a form other than the AC 132-S to record and certify employee expenses only when the form has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Section 2 – Obligation, Accounting and Budget Dates of this Guide for additional guidance on determining of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersOverview – Membership and Enrollment
… current interest rate is 5 percent), or they can roll over this money into another retirement savings plan. Types of …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child … laws and are safe for children. Our audit covered the period January 1, 2012 through May 9, 2014. Background The Office's mission is to promote the well-being and safety …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… made in our initial audit report, Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services … whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … contained in our audit report Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followFire Safety (2015-MS-1)
Fire Safety 2015MS1
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… has about 645 students and 190 employees. The District’s general fund budgeted appropriations for the 2014-15 fiscal … money in the reserves. The District’s multiyear plan did not include provisions for the use of reserves, including … should be made or optimal or targeted funding levels and why these levels are justified. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Village of Pulaski – Selected Village Operations (2013M-142)
… of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the Village’s … Develop policies and procedures addressing how remote access is granted, who is given remote access, and how remote access will be monitored and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Oxford – Justice Court Operations (2013M-219)
… errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting … period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not … bring the records and reports up-to- date. Properly record tickets issued and moneys received and deposited to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Town of Parma – Financial Management and Information Technology (2012M-96)
… which comprises four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted … accountant to audit the books and records of the Supervisor or Town Clerk and did not develop a multi-year … software package. Maintain an up-to-date inventory list of all of the Town’s computer and technology equipment …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Central New York Regional Market Authority – Financial Condition (2024M-18)
… the Authority’s financial condition and planned for future capital and operational needs. Key Findings The Board … manage the Authority’s financial condition and plan for future capital and operational needs. The Authority’s … managed the Authoritys financial condition and planned for future capital and operational needs …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18State Agencies Bulletin No. 2380
… of the processing of the taxable fringe benefit CLEFR for 2025. Affected Employees: CSEA employees who participated in … Dates: Effective Administration paychecks dated 11/19/2025, and Institution paychecks dated 11/26/2025. OSC Actions: OSC will process CLEFR transactions as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025