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Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Brockport Central School District - Financial Management (2023M-107)
… fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… District’s (District’s) progress, as of February 2025, in implementing our recommendations in the audit report Greenwood Lake Union Free School District … – Procurement and Claims Processing (2021M-147), released in December 2021. The audit determined that District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fQualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson issued Executive … entity pursuant to State Finance Law §163 or §136-A, under which: The contract was approved on or after August 4, … how. Prior QPSC Listings FY 2024-25 FY 2023-24 FY 2022-23 FY 2021-22 FY 2020-21 FY 2019-20 FY 2018-19 FY 2017-18 FY …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… of the three recommendations included in our initial audit report, Awarding and Oversight of Statewide … Grants (Report 2016-S-90 ). Background Our initial audit report, issued on July 18, 2017, examined whether the … funds were allocated and spent for intended purposes. The audit covered the period April 1, 2010 through April 5, 2017. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be … ends. Retirement benefits could be affected in any of the following ways: An ex-spouse may be entitled to a … of retirement benefits must be stated in the form of a Domestic Relations Order (DRO) — a legal document issued by …
https://www.osc.ny.gov/retirement/members/divorce/overviewRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Red Creek Protective Fire Company Inc Controls Over Financial Activities 2014M271 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialOpinion 2004-3
… fund is comprised exclusively of user fees. April 30, 2004 Mark P. Pattison Deputy State Comptroller 1 Although the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3State Agencies Bulletin No. 1161
… To inform agencies of new earnings codes and procedures for processing the 2011-2012 and 2012-2013 SSU BU21 Deficit … Pay Period 5L, OSC will create a D1J Time Entry record for employees who are in Bargaining Unit 21 who meet the … Entry) The 2011-2012 SSU BU21 Deficit Reduction Amount for employees with a D1J record will be calculated based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 2204.1
… No. 2204 which has been removed. Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the PEF 2023 Dental Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… with a source code of “FIC” . The process will identify any eligible personal service (PS) charges since the prior … components (Health Insurance, Workers’ Compensation, Pensions, Social Security, Dental Insurance, Vision Benefits, … to easily link back to the prior year. Where two redirects have matching Source definitions for a set of chartfields …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationState Agencies Bulletin No. 1175
… = ANN and Employee is Subject to the 2011-2012 DRP But Does Not Have a D1K Time Entry Record In Institution Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 1174
… Code Description CCP Security Supervisor Command Py FIE Full Inc Evenings BU61 FIN Full Inc Nights BU61 LMH Location … Earnings Code Description ACC Adj Security Supervisor Com Py ACF Adjust Inconv Full nights AFE Adj Inconvenience … Earnings Code Description ACC Adj Security Supervisor Com Py ACF Adjust Inconv Full nights AFE Adj Inconvenience …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleDiNapoli: New York City's Finances on Solid Footing
… New York City projects a balanced budget for fiscal year 2015 and … conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New York City is on solid financial footing with new labor …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingDiNapoli Releases Report on Tax Check-Off Donations
… Legislation proposed by DiNapoli's office was enacted to improve the pace at which tax check-off contributions are put … to improve transparency and accountability for how the funds are used. Key findings include: Through SFY … and Operation; Women's Cancers Education and Prevention; Mental Illness Anti-Stigma; and NYS Teen Health Education. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , … State Comptroller DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 93-8
… of the obligation. The provision must clearly define what events will cause the municipality to pay the higher rates and what procedures or indices will be used to compute the new … obligation. Such a provision, however, must clearly define what events will cause the municipality to pay the higher …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 93-16
… VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during … AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL … may not earn credit under a service award program for responding to fire alarms during their "regularly …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 93-15
… Town Law, §123 provides that, on or before January 20, each town officer or employee who has received or disbursed any moneys in the previous fiscal year "shall account with the town board for such moneys and …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Capital Planning and Maintenance
… The Authority is also expanding the Port to increase its ship capacity. Key Findings Although the Authority has …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenance