Search
Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… approved using all $68,907 of foreign fire insurance (FFI) tax proceeds. In addition, officials used the funds for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Village of Weedsport – Financial Management (2025M-76)
… and sewer funds totaling $696,548 (44 percent of the upcoming year’s budget) and $336,015 (94 percent of the upcoming year’s budget), respectively, at the end of the 2024-25 fiscal year. This unrestricted fund balance was sufficient to fund the …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Village of Churchville – Financial Management (2025M-128)
… fund balance? Audit Period March 1, 2022 – October 30, 2025 Understanding the Audit Area A key measure of a … one-time expenditures and other uses. As of February 28, 2025, the Village’s unrestricted fund balance totaled … allocated Board member and Village Attorney (Attorney) salaries and benefits totaling $117,709 to the sewer fund …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128State Comptroller DiNapoli Releases Municipal & School Audits
… As a result, the district levied more taxes than needed to fund operations. The board and district officials … taxpayers, and the district levied more taxes than needed to fund operations. The board overestimated appropriations … years by an average of $1.4 million (14%) and planned to use fund balance to cover operating deficits when the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… Auditors also found that only two of the reserves (tax certiorari and retirement contribution) have been used …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Tool (Follow-Up) (2018-F-4) An initial audit released in September 2016 found that CUNY’s processes and controls … only to functions that were necessary to meet their needs. In a follow-up, auditors found CUNY officials have made progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… be identified by payee. The court clerks did not return unclaimed exonerated bail totaling $16,287 to the known …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… [read complete report – pdf] Audit Objective Did the Cuylerville Volunteer Fire Department, Inc. (Department) officers and membership provide adequate oversight of … Audit Period January 1, 2023 – June 3, 2025 Understanding the Audit Area Providing adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Determining the Ex-spouse's Share – Divorce and Your Benefits
… The most common equitable distribution formula for a public pension was established by the State Court of … (denominator). Then, that percentage is multiplied by 50%, so that the member and ex-spouse each receive one half … The numerator may also be written as a fixed number of months or years of service credit (for example, 120 months or …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareTown of Union – Transparency of Fiscal Activities (S9-25-40)
… [read complete report – pdf] Audit Objective Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did the Comptroller file the Annual Financial Report (AFR) with … Did the Town of Union Town Board Board provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40State Comptroller DiNapoli Releases Municipal Audits
… reasonable, and the village’s tentative budget includes a tax levy of $12,029,454, which is within the limit …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsNew York State Farming and Agriculture – Federal Funding and New York
… as discretionary funding through Federal Fiscal Year (FFY) 2026 was passed within the Agriculture, Legislative Branch, … markets. USDA Appropriations for Federal Fiscal Year 2026 The continuing resolution (P.L 119-37) passed by … products or aquaculture products that have been harmed by tariff policies. Immigration Farms in New York and across …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agricultureState Agencies Bulletin No. 315
… year of service, and continuance in service thereafter". This had always been interpreted to require a 13-month … the seven (7) year period (where applicable). Therefore, it is necessary to revise the current processing for both the … will have 'View Only' access to this panel. The Company field represents the employee's contract group. For those …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years and ten months … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years and ten months … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jGardiner Fire District – Length of Service Award Program (2013M-265)
… approximately $367,000. Key Findings The District’s LOSAP Point System is inconsistent with General Municipal Law. The … activities performed in accordance with the District’s Point System were prepared. Officials granted points for … of the LOSAP as required. Key Recommendations Amend the Point System to ensure it is consistent with GML and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Chautauqua County – Investments and Payroll (2016M-147)
… Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147