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Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetFairview Fire District – Payroll and Leave Accruals (2024M-96)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved and supported. Key Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Bay Shore Fire District – Time and Attendance Records (2017M-264)
… written procedures for time and attendance. Require that all employees complete a time reporting record or time sheet and that all time sheets or timecards are reviewed and signed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264DiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… and New York State Police Superintendent Steven G. James announced. The defendant, Michael Glinski, 45, was … said. “My thanks to DA Fitzpatrick and Superintendent James for their partnership in holding the defendant … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. … approximately 15,000 residents. Budgeted appropriations for 2014 were approximately $3.8 million. Key Findings Three …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … on hand exceeded known liabilities by between $1,963 and $2,168 for the six months reviewed. Herkimer County – Sales …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-334
… of OSC’s automatic processing of the December 2023 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments not … Court Clerks (BU S9); Provide for a uniform and equipment allowance or maintenance allowance to all eligible members in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-334-december-2023-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-358
… of OSC’s automatic processing of the December 2025 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments not … Court Clerks (BU S9); Provide for a uniform and equipment allowance or maintenance allowance to all eligible members in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-358-december-2025-uniform-and-equipment-uniform-allowance-andSelkirk Fire District – Procurement of Professional Services (2021M-55)
Determine whether Selkirk Fire District (District) officials solicited competition for professional services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-district-2021-55.pdfUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… the implementation status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug … program from January 1, 2008 through December 31, 2013. In accordance with the contract, United was required to … 1, 2016, found that United did not remit $1,498,719 in rebate revenue to the Department. We made one …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followTown of Stony Point – Budget Review (B6-13-15)
… funds as of December 31, 2003. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population of … audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Sodus Center Fire District – Board Oversight (2017M-108)
… controls. Review the questionable disbursements and seek reimbursement from the Treasurer for any misappropriated …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… 1, 2012 through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public … and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a five-member Board of … the Agency as if it is a department of the Village of Fairport Office of Community and Economic Development, which …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Town of Lebanon – Justice Court (2013M-247)
… to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls … of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the … reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Opinion 2012-1
… between the company and the town to sell products for use by the town highway department. That interest would … interest in a contract of his firm to sell products for use by the town highway department. Article 18 of the … benefit as a result of that contract. A "contract" for this purpose means any claim, account or demand against …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Unified Court System Bulletin No. UCS-308
… and equipment allowance or maintenance allowance to all eligible members in June and December. Additionally, … allowance or maintenance allowance must be paid to all eligible employees in June and December. Further, Chapter … Negotiating Unit S9. This provision has been extended to all negotiating units who pay a Uniform Blazer allowance via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-308-june-2022-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-329
… UAU UCS Uniform and Equip Allow Pn UBU UCS Blazer Non Pen Processing OSC will process the June 2023 Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-329-june-2023-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-311
… of OSC’s automatic processing of the December 2022 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments not … the State of New York provide for a uniform and equipment allowance or maintenance allowance to all eligible members in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-and