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South 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 … the Treasurer’s records; however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key …
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)
… Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of … procedure documentation and inconsistencies were found in the purchasing practices/competitive bid process outlined in the School’s charter agreement and the procurement policy. …
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)
… to examine the District’s financial management practices for the period July 1, 2014 through April 12, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $19.2 … statutory limit; use surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
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)
… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …
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)
… has approximately 500 residents. The Village is governed by a Board of Trustees, which comprises four elected Trustees … do not have procedures for reconciling the water produced by the Village’s water system with the water billed to the … water billed and identify whether the difference is caused by recordkeeping errors, leaks, thefts or malfunctioning …
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)
… Board approved a five-year capital plan to construct a new Town Hall/highway garage at an estimated cost of …
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)
… 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising … not take appropriate action to align estimated revenues in the adopted budgets with actual rate schedules. This resulted in an accumulated operating deficit. Furthermore, the water …
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)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) … The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs …
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
… age. “Creditable service” is: Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York State Police; Service in the U.S. military, as specified by law; or …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dSUNY Bulletin No. SU-195
… – IC 19 CON Contract Pay Regular Earnings C17 Contract Pay Reg Earn – IC 17 C18 Contract Pay Reg Earn – IC 18 C19 Contract Pay Reg Earn – IC 19 FEE Fee X54 FEE – Income Code 17 Y54 FEE – …
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
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Housing Authority – Tenant Rents (Warren County) Duties for processing tenant rents were not adequately segregated … The clerk did not always record, deposit, disburse and report all moneys collected in a timely and accurate manner. …
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
… personal needs. Thanks to the New York State Police and DA Callanan, Storrs will be brought to justice.” New York …
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
… Village of Waverly pleaded guilty to official misconduct for destroying and altering Village of Waverly Recreation … of money meant to support the children of his community for his own benefit,” said DiNapoli. “I thank Tioga County … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
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
… Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Business Units must review and reconcile all … approval by the deadline for online vouchers stated in the Calendar . Ensure any existing reconciliation vouchers that … approval by the deadline for online vouchers stated in the Calendar . NOTE- reconciliation vouchers cannot be submitted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesComptroller DiNapoli Releases Municipal Audits
… announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg … is being spent appropriately and effectively.” Clifton Park-Halfmoon Fire District No. 1 – Length of Service Awards …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 2252
… of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing. Affected Employees: All agencies with … of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be … of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2252-sfs-chartfield-strings-payserv-9132024-9272024-lapse-datesState Agencies Bulletin No. 2166
… which can be found in the Get Help section of the NYSPO webpage . Additionally, OSC has included several messages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… from renewable technologies to meet 10 percent of its electrical needs. This target percentage increased to 20 …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationNational Directory of New Hires Data Security
… Purpose To determine whether the Office of Temporary and Disability Assistance has met Federal requirements for securing National Directory of New Hires data. The audit covers the period April 11, 2016 to June 2, 2016. Background The Office of Temporary and Disability Assistance (Office) is …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityPost-Retirement Reporting
… exceeded the earnings limit and provides the necessary information to comply with the annual reporting requirement. … or Started using enhanced reporting after January 2025. (Note: Once you’ve used enhanced reporting for a full … , who were on your payroll during 2025 by March 31, 2026 . Please note, even though the earnings limit was …
https://www.osc.ny.gov/retirement/employers/post-retirement-reporting