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Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial … 2013. Background The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Town of Somers – Justice Court (2013M-198)
… March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and … bank account within 72 hours of collection, as required by law. Submit monthly reports to the JCF no later than the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Real Property Tax Cap - School Districts Guidance
… assessments/tax rolls which exempted from taxation certain property owned by LIPA. In these instances, the first line of … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… that financial activity is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, … Committee. Consider using credit cards in place of debit cards. Ensure that all disbursements are supported by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and … Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor should maintain accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialState Agencies Bulletin No. 927
… Law and the 2007-2011 negotiated agreement between the State of New York and the Public Employees Federation provide for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/927-october-2009-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1012
… Law and the 2007-2011 negotiated agreement between the State of New York and CSEA provide for the payment of Performance Advances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1012-october-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 843
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … of New York and the Public Employees Federation provide for the payment of Performance Advances to eligible PEF … current grade on the 4/1/08 Salary Schedule are eligible for a Performance Advance if the employee: has completed one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/843-october-2008-performance-advances-graded-and-ns-equated-grade-employeesVestal Central School District – Fund Balances (2017M-91)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The … amounts to unassigned fund balance, where allowed by law, or other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Clifton Park Water Authority – Water Charges (2015M-247)
… Public Authorities Law to acquire, construct, operate and maintain public water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Niagara Falls Water Board – Financial Management (2015M-141)
… which is governed by an appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, … between the two entities. The Authority’s Debt Service Fund is excessively funded. Key Recommendations Ensure that … properly reported. Use the excess cash in the Debt Service Fund for capital projects or repairs or to reduce the water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141State Agencies Bulletin No. 1881
… Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that can be included in the … to calendar year as a result of Chapter 368 of the Laws of 2018, which was signed into law on December 7, 2018. This year (2021) the OT limit is $17,301.00. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes … the Town ClerkTax Collector Clerk properly accounted for fees including campsite rentals real property taxes and …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… not inspected as required. There was no reliable system in place to maintain a complete and accurate master list of … weighing and measuring devices that require inspection. In addition, the Director did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137State Comptroller DiNapoli Releases School Audits
… auditor does not compare invoices against quotes, bids or government contracts, and there is no policy that requires … as statutorily required. For access to state and local government spending and 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Operational Advisory No. 13
… October 2017. Transactions that are initiated close to month end with an accounting date in a period that is about to be closed should be monitored. Agencies are asked to process these transactions with the appropriate accounting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsApproved State Contracts and Payments
… clinical services, including $816,000 with Fastaff LLC, $809,000 with Worldwide Travel Staffing Limited and … for 20,000 corporate and other refunds. $31.8 million for 26,000 property tax freeze credits. Department of Agriculture … Court System $16 million to The Legal Aid Society for Law Guardian Attorney for the Child program, Legal Services …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… delays, taking an average of 227 days – and in one case 10 years – to cancel coverage. Civil Service relies heavily …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleReceiving Your Benefit and Filing Your Option Election – Career Plan
… Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections 375h and 375i Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-election