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Jericho Fire District – Professional Services (2012M-236)
… Purpose of Audit The purpose of our audit was to examine the District’s … controls over the procurement of professional services for the period January 1, 2011 to July 31, 2012. Background … The purpose of our audit was to examine the Districts internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … The Department’s receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overLyndonville Central School District – Financial Condition (2016M-143)
… February 24, 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, … Lyndonville Central School District Financial Condition 2016M143 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Roosevelt Fire District – Length of Service Award Program (2025M-40)
… well as protect the “pension-like” benefits earned by the volunteers. Given that most LOSAP plans require investment … audit process, to help protect the benefits earned by the volunteers for service to their communities. The Board also …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Slaterville Springs Fire District Internal Controls Over Financial Operations 2013M315 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys for the period January 1, 2012, … The purpose of our audit was to determine if the District established adequate controls to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsHealth Sciences Charter School – Procurement (2013M-211)
… Purpose of Audit The purpose of our audit was to examine the School’s procurement practices for the period July 1, 2011, to May 3, 2013. Background The … on other key provisions such as when written contracts are required or whether professional services should be …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… in excessive reserves. The Board did not adopt a written reserve fund policy or develop a multiyear financial plan, … funding needed reserves and reducing District property taxes; and ensure that reserve fund balances are maintained at reasonable levels and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The Village is … elected Board of Trustees comprising four elected Trustees and an elected Mayor. Operating expenditures for the 2010-11 … For the fiscal year ended May 31, 2011, the Board reviewed and authorized only 12 abstracts with 573 claims out of 146 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… whether the difference is caused by recordkeeping errors, leaks, thefts or malfunctioning meters. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Westerlo – Selected Financial Activities (2013M-323)
… of Westerlo is located in Albany County and is governed by a Town Board comprising the Town Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) progress, as of June 2025, in … in the audit report Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37), … the intended purpose. Background THLDC is a not-for-profit corporation established in 1966 by the Board of the Town of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-follow20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e 20Year Benefit Section 384d
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dSUNY Bulletin No. SU-195
… Pay-4 Day UUP RCN Retro Contract Pay Adjustment SUM Summer Service - SUNY WIN Winter Session XWS Winter Session Income … Pay Clinical Practice Plan Income Coaches Incentive Extra Service Fringe Benefits Housing Allowance Lost Time Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Glens Falls Housing Authority , Town of Groveland , Town of … their money is being spent appropriately and effectively.” Glens Falls Housing Authority – Tenant Rents (Warren County) … today announced his office completed audits of the Glens Falls Housing Authority Town of Groveland Town of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… as treasurer, and took advantage of these positions to mislead and betray his department and community,” DiNapoli … the department’s accounts. He made payments to his wife’s credit card and purchased items from various retailers. The theft …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… that David Shaw, the former parks and recreation director of the Village of Waverly pleaded guilty to official misconduct for destroying and altering Village of Waverly Recreation League records. Shaw was sentenced to … that David Shaw the former parks and recreation director of the Village of Waverly pleaded guilty …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Business Units must review and reconcile … using My Wallet. For additional instruction on this topic, visit the job aids published to SFS Coach. SFS Coach is … End of Fiscal Year FYE deadlines and notices please visit the Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-charges