Search
Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4New Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as … The Board compensated the former Superintendent $28,687 in the 2011-12 fiscal year through vendor disbursements as if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mColumbia County – Procurement (2017M-249)
… period January 1, 2016 through July 17, 2017. Background Columbia County is governed by a Board consisting of 18 Town … Columbia County Procurement 2017M249 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Town of Stuyvesant – Procurement (2017M-54)
… of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 through November 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is … governed by an elected five-member Board of Trustees. The Town’s 2016 budgeted appropriations for its general fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Piseco Common School District – Claims Auditing (2015M-230)
… Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is governed by an … elected three-member Board of Education, does not operate a school, and its 30 students attend schools in other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Accounts Payable Advisory No. 13
… matching is unacceptable and that this practice must stop immediately. The voucher matching process provides … amounts; and Assurance that total expenditure against a PO does not go over the total encumbrance. Agencies that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsIsland Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for … approximately $58.6 million. Key Finding The District does not have written overtime procedures, and employees are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Disability Retirement Applications – When Employees Retire
… reports from the member’s physicians, hospital records, accident reports and other pertinent documentation. We may … of duties performed; Workers’ compensation documents and accident reports for all on-duty incidents; and Time records … injuries, and his or her alleged incapacity. If you are covered by Workers’ Compensation Law, notice of accident may …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple social media … The opinions and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect the views or …
https://www.osc.ny.gov/help/social-media-use-policyGreen Economy Boosts Job Growth in New York
… In total, these occupations made up over 17% of all jobs in the state pre-pandemic. He urged the state to fund … successful, we need trained individuals who can fill these jobs,” DiNapoli said. “The workforce impact goes beyond just … moving forward so we can achieve a just transition as we address climate change here in New York State.” “New York has …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkOpinion 88-18
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX … the first day of January next succeeding the date of incorporation. 23 Opns St Comp, 1967, p 431 superseded to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Village of Washingtonville – Budget Review (B25-6-1)
… deficit, it must submit to the State Comptroller each year, starting with the fiscal year during which the … underestimated health insurance payments for at least the last two fiscal years. The 2025-26 tentative budget includes … the scheduled vote, as required. However, the Village posted a conflicting budget to the Village’s website six days …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Law Pertaining to SUNY Police Officers
… been filed with NYSLRS on or before December 31, 2015. If I switch from the Employees’ Retirement System (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 … from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count towards my 25 years in …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersJefferson Community College – Procurement (2017M-156)
… Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key … policy to include a method to seek competition for insurance coverage. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Terryville Fire District – Treasurer’s Duties (2017M-136)
… 1, 2016 through March 31, 2017. Background The Terryville Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency rescue services to about 25,000 … Terryville Fire District Treasurers Duties 2017M136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Walton Fire District – Financial Operations (2017M-238)
… June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overCentral Valley School District – Claims Audit (2015M-129)
… Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129