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Fishers Fire District – Financial Condition (2021M-128)
… or reserve policies or multiyear financial and capital plans. Adhering to the adopted fund balance policy and adopting and adhering to these policies and plans would increase transparency. Key Recommendations Adopt … policies and develop multiyear financial and capital plans. Officials partially agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real … 2017 through 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27State Comptroller DiNapoli Releases School District Audits
… new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… officials provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company … did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Lincoln - Disbursements (2022M-198)
… to the former Supervisor and the additional payroll payment to the former bookkeeper and seek recovery of these … funds, as appropriate. Audit and approve claims prior to payment when required and ensure all claims include adequate …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed … plans to satisfy the debt should the properties not sell. Key Recommendations Adopt realistic budgets and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andLiberty Central School District – Information Technology (2022M-73)
… complete report – pdf] Audit Objective Determine whether the Liberty Central School District (District) Board of … data from unauthorized use, access and loss. Key Findings The Board and District officials did not adequately safeguard … Disable unnecessary network user accounts. As a result, the District’s risk of a system compromise is increased. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Port Washington Union Free School District – Payroll (2025M-38)
… $94 million represented 50 percent of the District’s total expenditures of $187.3 million for the same period. The … maintenance, security and transportation employees a total of $19 million during the audit period. Audit Summary … security and transportation employees that were paid a total of $19 million during the audit period. We determined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Border City Fire District – Board Oversight (2024M-137)
… he inappropriately deposited and withdrew District money. In addition, the Board did not ensure all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies or in the best interest of taxpayers. The Board also did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… three fiscal years. The debt service fund and most reserve funds are not being used, and the repair, retirement, … ensure they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Department. The Company, which provides fire protection for the Village and the Town of Spencer, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsUnified Court System Bulletin No. UCS-251
To inform agencies of OSCs automatic processing of the Adjustment to Basic Annual Salary reflective of the October 2014 April 2015 April 2016 and April 2017
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsPayroll Improvement Project Bulletin No. PIP-008.1
… 9.2 with an expected Go Live date of February 15, 2021. In order to reduce customizations, improve processing, and … will have the opportunity to see these changes firsthand in December 2020 during Agency Testing and Training to become familiar with them in advance of the upgraded system going live. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92CUNY Bulletin No. CU-571
… will be rounded to the nearest cent or dollar) Add up the CON, C17, C18, C19 earnings with effective dates 1/26/12 – … by .2375 then multiply that result by 1.00% Add up the CON, C17, C18, C19 earnings with effective dates 5/17/12 – 1/23/13 and multiply the amount by 1.00% Add up the CON, C17, C18, C19 earnings with effective dates 1/24/13 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesOpinion 91-36
… This opinion represents the views of the Office of the State … with park trust funds should be in or sufficiently near the developments which generated the fees so that the … an existing town park as long as the park is sufficiently near the developments which generated the moneys so as to be …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 88-33
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … original developer having sold out to another developer. No laterals were installed to serve the two unserved … be served. In addition, since the district was formed at no cost to the town, these laterals cannot be constructed …
https://www.osc.ny.gov/legal-opinions/opinion-88-33State Agencies Bulletin No. 1424
To inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employerprovided vehicle and chauffeur serv
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1510
To inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employerprovided vehicle and chauffeur serv
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1510-procedures-reporting-taxable-value-personal-use-employer-provided