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Henrietta Fire District – Financial Condition (2021M-27)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial … Determine whether the Board of Commissioners Board effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… Drug overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths … were from opioids, both in New York and across the nation during this time period. Opioids include different classes of … Drug overdose fatalities surged during the COVID19 pandemic in New York state with …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… North Country Community College is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed members and a student trustee. The College’s expenditures for the … to ineligible individuals during the 2012-13 fiscal year. Some students were overbilled or underbilled for services …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedRochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power … July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of … City of Auburn Hydroelectric Power Operations and Software …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … The Board could improve its monitoring and verification of project performance related to job creation and capital … tax exemptions that exceeded approved amounts by a total of $173,446. Of this amount, officials properly recaptured …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectCity of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… more than one half inch in height and secured mats at the main entrance. 25 components at the City Court, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Monticello Central School District – Budgeting (2014M-97)
… actual revenues and expenditures to avoid raising more real property taxes than necessary. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Town of Richmondville – Administration of Grant Moneys (2013M-374)
… to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through September 25, 2013. … administer some aspects of the grants and may have to pay for a required audit because the developer has failed to do … to review the Boards administration of grant fund moneys for the period of May 4 2009 through September 25 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374State Agencies Bulletin No. 889
… of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for submitting … of the availability of ControlD report NPAY779 Merit Step Eligibility Listing that lists potentially eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/889-april-2009-public-employees-federation-pef-and-rent-regulation-servicesState Agencies Bulletin No. 800
… ratings given during that period and subsequently reversed on appeal will satisfy this criteria. No finding of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/800-april-2008-public-employees-federation-pef-merit-step-listings-andVillage of Corinth – Investment Program (2023M-146)
… liquidity and yield. Prepare monthly cash flow forecasts to estimate available funds for investment, monitor … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has more than doubled since 2012, according to a report released today by State Comptroller Thomas P. … of cities counties and villages in New York that are close to reaching their Constitutional Tax Limit CTL has more than …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… Mortgage foreclosure filings across New York dropped 46 percent between 2013 and … Mortgage foreclosure filings across New York dropped 46 percent between 2013 and …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. … a year after separating from service. The additional credit is determined by dividing the total unused, unpaid … members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the collection and enforcement of unpaid parking tickets. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Lowville Academy and Central School District – Financial Condition (2015M-220)
… and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using … and capital plans that address the prudent use of future wind power revenues. Review reserve funds at least annually …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mFriendship Central School District – Fund Balance and Reserves (2022M-55)
… appropriations by a total of $2.3 million (8 percent) in the three fiscal years audited. This made it appear the … used to fund operations. Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the … restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Opinion 91-34
… Broome , 76 AD2d 1015, 429 NYS2d 487; Hurd v Erie County , 34 AD2d 289, 310 NYS2d 953; see also 1988 Opns St Comp, No. … out of an accident or unforeseen occurrence or condition; (2) affecting public buildings, public property or the life, …
https://www.osc.ny.gov/legal-opinions/opinion-91-34