Search
Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… and capital plans. Ensure that officials and employees are familiar with and follow the requirements General Municipal …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… compensate for lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal … for any covered program whereby a state pays out its own funds for federal assistance program purposes with valid … for any covered program whereby the state receives federal funds earlier than required for “actual immediate cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesMonsey Fire District – Board Oversight (2020M-62)
… Determine whether the Board provided adequate oversight to ensure District financial records and reports were … audited. Key Recommendations Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… 1, 2012 through December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation … the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General Municipal …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mTown and County Special Districts and Town Improvements
… the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. … Drainage and Water Improvements. Even when OSC permission is not required, certified copies of certain documents must … permission of the State Comptroller. However, if debt is being issued, a certified copy of the notice of hearing …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsComptroller DiNapoli Releases Municipal Audits
… or online banking policy or a written disaster recovery plan. In addition, employees were not provided with … technology (IT) security awareness training. City of Long Beach – Financial Condition (Nassau County) From July 1, 2014 …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… taking adequate steps to enforce protections against mercury discharges. Auditors found that two of the five water treatment facilities that are required to develop a Mercury Minimization Program had not done so. DiNapoli …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsXII.6.E Making an Emergency Payment – XII. Expenditures
… and services must be registered in the Statewide Vendor File prior to Business Units conducting business with them. … vendor is not already registered in the Statewide Vendor File and cannot become registered prior to conducting … that is not already registered in the Statewide Vendor File, Business Units can use the emergency single payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements … was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs Program, is …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programTown of Bethlehem – Information Technology (2025M-25)
… has a Senior Network and Systems Technician, who is responsible for setting up the police systems. The MIS Department is responsible for managing the network and computers for the … the Police Department. Additionally, the MIS Department is responsible for the Town’s servers, firewall and all IT …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Elmira City School District – Capital Projects (2025M-21)
… (District) officials properly procure contracts related to the 2020 Capital and Energy Performance Improvements … We extended the audit period through October 31, 2024 to review approval, expenditure and financing documentation. … requests for proposals (RFP) or written and verbal quotes to ensure purchases are made in the most prudent and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Final Average Earnings
… who retire on or after: April 1, 2024, for Police and Fire Retirement System (PFRS) Tier 6. April 20, 2024, for Employees’ Retirement System (ERS) Tier 6. If you recently retired and … Final average earnings help determine a members retirement benefit from the Employees Retirement System ERS …
https://www.osc.ny.gov/retirement/members/final-average-earningsTown of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… [read complete report – pdf] Audit Objective Did the Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35DiNapoli Announces Latest Fiscal Stress Scores
… with fiscal years ending on Dec. 31, 2017. In New York, all counties and towns, 44 cities and 10 villages … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Better Oversight Needed at Homeless Shelters
… and Improve transparency and cooperation to maintain good governance. Auditors encountered issues with …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… on both a budgetary and GAAP-basis of accounting, subject to appropriation/segregation controls. Utilizing various … the accounts coded on accounting documents. Please refer to Chapter V, Section 3.D - Accounts of this Guide for a summary of the range of account values assigned to account types. Current account values are viewable in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… audit period back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … Board of Fire Commissioners (Board), responsible for the general management and control of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51SUNY Bulletin No. SU-59
… enable agencies and OSC to determine if an employee who works in more than one agency is in dual employment status … 2 panel. Dual Employment/Extra Service If an employee works in more than one agency and the total of all jobs does … the employee's status is dual employment. If an employee works in more than one agency and the total of all jobs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-59-suny-part-time-employees-paid-bi-weekly-basis