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Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… to ensure money was adequately safeguarded and accounted for and Company officials did not establish adequate controls … all money was properly deposited, disbursed and accounted for. 21 collections (43 percent) totaling $7,770 lacked … whether they were deposited in full. $385 received for fire safety services was not deposited and cannot be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andCUNY Bulletin No. CU-329
… for travel, room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax withholding. The withholding rate on an unqualified scholarship is 14% or the income tax treaty … for nonresident aliens temporarily in the United States on “F,” “J,” “M” or “Q” visas. In order to report this income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The Public Service Commission (PSC) and the New York State Energy … of cost estimates and periodically report results to the public, and assess the extent to which ratepayers will be …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsDiNapoli: MTA Budget Gaps Return
… ridership will reach 80% by the end of 2026, a much slower return than the consultant’s July 2021 prediction of 86% by …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… 1, 2011 through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationStreet Construction-Related Permits (2020-N-6)
To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n6.pdfOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 … disbursements reviewed totaling $154,080). Paid $11,630 in unnecessary payments, including excess tree purchases, …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Somers Central School District – User Accounts and Software Updates (2021M-153)
… - pdf] Audit Objective Determine whether Somers Central School District (District) officials established adequate … corrective action. … Determine whether Somers Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mLowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not … $68,000 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on historical or known … based on historical trends or other known factors. Comply with the Board’s fund balance policy and include a plan to … Contain comprehensive multiyear financial plans with goals and objectives for funding long-term operating …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningDiNapoli: Potsdam Audit Finds Missing Court Funds
… for her actions because of the collaboration between my staff, town officials, District Attorney Rain and the New …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsDiNapoli: Buffalo's Financial Condition Improves
… to long-term financial planning.” “Since becoming Mayor, my focus has been on improving the fiscal outlook of Buffalo, …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesOpinion 92-35
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES …
https://www.osc.ny.gov/legal-opinions/opinion-92-35DiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… money she did not earn. "This case is a warning to any public employee who falsifies retirement records: You are … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsTown of Grafton – Audit Follow-Up (2013M-113-F)
The purpose of our review was to assess the Towns progress as of March 29 2016 in implementing our recommendations in the audit report released in August 20
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for … 2011, to August 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Eliminate Notary Requirement on Membership Application
Eliminates the requirement that an application for membership in the New York State and Local Employees Retirement System or the New York State and Local Polic
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-applicationWelcome New Members
… If youre a new NYSLRS member you can find handy resources in one …
https://www.osc.ny.gov/retirement/members/new-membersTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… as accessible drinking fountains. 11 components at the Public Library, such as accessible doorways to study rooms. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39