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Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Rutland – Water and Sewer Charges (2025M-30)
… and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… a gaming laptop, a karaoke machine and noise canceling headphones, were not included on the inventory records, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … Perform an independent review of transactions in the audit trail reports for the system administrator account of the … application system administrator account on the audit trail reports. Assign user account permissions based upon …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessPanama Central School District – Procurement (2024M-73)
… and District officials purchased goods and services in compliance with the District’s procurement policies. Key … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… Commerce Chenango, Inc. (Commerce) was hired to perform administrative services on behalf of CCIDA. The President and Chief Executive Officer of Commerce is appointed by the Board as CCIDA’s Chief Executive Officer (CEO) responsible for the day-today operations. CCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fFairview Fire District – Payroll and Leave Accruals (2024M-96)
… employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … if appropriate, consult with the attorney for the District to possibly recover overpayments made to employees. Ensure that all leave requests are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) … been unnecessarily burdened with unneeded overtime costs and higher pension costs associated with pensionable overtime … costs totaling $338,108, which annually ranged between 28 and 32 percent of the total wages paid of approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6State Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… and passing on-time budgets. While revenues have been strong this fiscal year, there are cautionary signs in the … how to bring jobs and economic prosperity to all corners of the state, and I look forward to working with the Governor … "The state also has the rare opportunity to take advantage of a significant windfall of cash from legal settlement …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… and passing on-time budgets. While revenues have been strong this fiscal year, there are cautionary signs in the … how to bring jobs and economic prosperity to all corners of the state, and I look forward to working with the Governor … "The state also has the rare opportunity to take advantage of a significant windfall of cash from legal settlement …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted … of Driving While Intoxicated ( 2015-N-2 ). Background In New York City, persons convicted of DWI who are sentenced … Key Finding The Office has made significant progress in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial report, Medgar … in the proximity of the college found an additional two accounts that were not on the list. These findings point … the issues identified in our initial report. Both of the two prior audit recommendations were partially implemented. …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followFiling Requirements – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsOrdinary Death Benefit – New Career Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitCity of Fulton – Fiscal Stress (2013M-310)
… to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body … made budget transfers as needed throughout the year. In addition, City officials have prepared multiyear financial … causing the City to incur planned operating deficits in the general fund. This has led to a significant reduction …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Other Bulletin No. 54
The purpose of this bulletin is to provide the State University Construction Fund with instructions for processing the April 2020 SCF CSEA LLS payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-54-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 54.1
… preliminary listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are … tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-541-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 81
… instructions for processing the April 2025 SCF CSEA LLS payment and eligibility changes due to the implementation of the Longevity Service Payment. Affected Employees: Employees in … instructions for processing the April 2025 SCF CSEA LLS payment and eligibility changes due to the implementation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilOther Bulletin No. 85
… Fund with instructions for processing the October 2025 SCF CSEA LLS payment. Affected Employees: Employees in … Fund and CSEA which provides for payment of the 2025 Longevity Payment in October 2025 as a one-time, lump sum payment in the amount of $1,500, … Fund with instructions for processing the October 2025 SCF CSEA LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-85-october-2025-state-university-construction-fund-scf-civil