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Falconer Central School District – Financial Management (2016M-146)
… School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Belfast Central School District – Procurement (2016M-317)
… in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates … 340 students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for … approximately $9.1 million. Key Findings Although the Board has adopted a procurement policy that requires …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Town of Smithtown – Departmental Operations (2017M-66)
… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the … tanks. Maintain an accurate inventory of all nonresident parking permits purchased, on hand and issued. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… approximately 600 students and 130 employees. The District’s budgeted general fund expenditures for the 2013-14 fiscal … $13 million. Key Findings For five of the District’s seven reserves, totaling more than $4.3 million, the District’s preliminary plan failed to include a clear and detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Audit The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the … has not established adequate policies and procedures over payroll, personnel functions or leave accruals, formally … ambulance service contracts. Key Recommendations Adopt a payroll and personnel policy and written procedures for time …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … Central New York Regional Market Authority Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Livonia – Justice Court (2015M-76)
The purpose of our audit was to examine the Courts financial operations for the period January 1 2013 through March 17 2015
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… accurately and completely accounted for and that monthly bank reconciliations are performed and any discrepancies are … comparisons of revenues and expenditures for each fund as well as monthly bank reconciliations and bank statements. Ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of … eight City officers and employees at a time other than at separation from service. In the absence of specific … unused leave accruals subject to the City Code. Review the separation and drawdown payments identified in this report …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Credit for Previous or Military Service – Police and Fire Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Career Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceUnified Court System Bulletin No. UCS-348
… Ineligible Employees 88 New York City Judicial Staff CT Background: Chapter 01 of the Laws of 2023, which … F8, G9, SA, SD, SG, SK, SN, SR, SY, S9, 87, 86, 88, and CT), provides for a salary increase of three percent (3.00%) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryState Police Bulletin No. SP-84
… in Lieu of Overtime increase ( PRO ) effective 4/07/05 Command Pay increase ( COM ) effective 4/07/05 Maintenance … rows where the employee's bargaining unit is 62. Command Pay (COM) For employees whose bargaining unit is 62 and have Command Pay ( COM ) of $2,328.00, OSC will insert a row and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Village of Bainbridge - Conflict of Interest (2019M-72)
… Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, … of interest in Village contracts with the hardware store. He received a direct or indirect monetary benefit as a …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… since 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureArlington Fire District - Purchasing (2018M-43)
… that goods and services were procured in accordance with the District’s procurement policy (policy). Noteworthy … ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… York State Comptroller revealed that Cook, who served as executor to his mother’s estate, failed to notify the …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseOpinion 90-58
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … policy by a village trustee to a village employee in the employee's private capacity is not a "contract" with … §800(3), a municipal officer or employee has an "interest" in any contract with his or her municipality if he or she …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Center Moriches Free Public Library , Town of Harmony , Village of Hillburn , Village of Liberty , Mount … , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2