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Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… and Economic Development, which inappropriately gives the appearance that the Agency is legally affiliated with the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardOswego School District Public Library – Selected Cash Receipts (2013M-397)
… district to chargeback any portion of a tax certiorari refund to a school district public library. The Board has not …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Shelby – Financial Management (2012M-206)
… by $1,442 at June 29, 2012. We identified the cause for $560 of the shortage; however, the cause of the remaining $882 … Court Fund for guidance to correct the errors totaling $560 identified in this report. Continue reviewing Court …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… to September 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town is governed by a Town Board which comprises five elected … other funds. However, we found that the allocation method is not based on the cost of actual services provided. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247XIV.3.A Overview – XIV. Special Procedures
… and Cash Management Division and is comprised of high-quality, short-term investments. It allows for separate accounting for individual fund receipts and disbursements AND the pooling of cash … investment objective is to seek a high level of interest income consistent with safety of principal and sufficient …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewComptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Big Flats – Financial Management (2013M-170)
… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Inspecting Highway Bridges and Repairing Defects
… notify the New York State Department of Transportation (DOT) within one week. NYSTA has six weeks to take appropriate … bridge is safe to use). In addition, NYSTA must provide DOT with the written determinations from bridge inspections … timely, including three with flagged conditions and DOT was not always notified of red flags within one week, as …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsHilton Central School District – Audit Follow-Up (2022M-200-F)
… and controlling the District’s financial and educational affairs. The Superintendent of Schools is the District’s chief executive officer and is responsible for District administration. … of Review Of the three recommendations contained in the public audit report, we determined that the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… (PILOT) they calculated were accurate and in compliance with the PILOT agreements? Audit Period January 1, 2023 – … For 2023, WCIDA reported 36 active PILOT agreements, with PILOT billings totaling $1.7 million. Audit Summary … PILOTs they calculated were accurate and in compliance with the PILOT agreements. During the audit period, WCIDA …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… consists of five elected members. The District’s general fund budget totaled $215,255 for the 2013 fiscal year. Key … meetings. However, because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot … and book cash balances. The Treasurer has not filed the annual update document with the State Comptroller’s Office …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… and that Company moneys are safeguarded for the period January 1, 2012 through October 21, 2013. Background The … made by the Treasurer were paid with cash from the petty cash fund, leaving no audit trail. Due to these … deficiencies, we reviewed all 162 disbursements from the petty cash fund totaling approximately $14,000 from January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… districts that educate approximately 41,000 students in Rockland County. BOCES is governed by a nine-member Board … approximately $69,000. BOCES has more than $14.6 million in restricted funds that should have been returned to … collection. The Board and Superintendent incurred $70,290 in travel-related costs in fiscal years 2013-14 and 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… of Audit The objectives of our audit were to determine if District officials adequately safeguarded PPSI on mobile … January 21, 2016. Background The Pittsford Central School District is located in the Towns of Pittsford, Brighton, … County and the Town of Victor in Ontario County. The District, which operates nine schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveAvailable Options – New Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … savings contributions on deposit)This option will provide you with a reduced monthly benefit for your lifetime. At your …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … savings contributions on deposit) This option will provide you with a reduced monthly benefit for your lifetime. At your …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, after … savings contributions on deposit)This option will provide you with a reduced monthly benefit for your lifetime. At your …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Police and Fire Plan
… monthly retirement benefit. However, if you die after the full initial value amount has been paid out to you, no … benefit is payable to your beneficiary. Joint Allowance — Full* This option will provide you with a reduced monthly … will cease upon your death. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced …
https://www.osc.ny.gov/retirement/publications/1512/available-options