Search
Westchester County - Financial Condition (2018M-151)
… to help ensure adequate fund balance and cash flow to phase out reliance on short-term debt and advances from other …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsGroton Central School District – Financial Management (2014M-288)
… Groton Central School District Financial Management 2014M288 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Eldred Central School District – Budget Review (B4-15-3)
… in real property taxes, which complies with the tax cap limits established by law. Key Recommendations Reevaluate … proposed budget and amend them to be more in line with the NYS preliminary estimate. Amend the proposed budget for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, … districts (districts) had not received $652,054 in State aid they were entitled to for the project, and two districts …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether … A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests into her personal account before remitting to the treasurer. Key … faculty advisors do not deposit money into their personal bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mTown of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … limit. Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144State Agencies Bulletin No. 1972
… for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2022: The regular yearly … Compensation Plan are affected. Effective Dates Maximum salary contribution limits for the above referenced Deferred … York State Deferred Compensation Plan or by calling the Nationwide Helpline at 1-800-422-8463. Representatives are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt totaling … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15State Agencies Bulletin No. 1877
… maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … age 50 and over remains unchanged at $6,500.00. Employees in this age bracket can defer up to $6,500.00 in addition to their regular contribution. The Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Comptroller DiNapoli Releases Municipal Audits
… that the significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2020 … that the significant revenue and expenditure projections in the proposed budget appear reasonable, however, the city … did not appropriate any fund balance as a financing source in the 2020 general, water and sewer or refuse fund budgets. …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2374
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2025 CSEA LLS payment and provide instructions for payments … and Naval Affairs BU47 Note: Increment Code 1000 is used to indicate job rate credit minimum of 15 years (October …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2374-october-2025-civil-service-employees-association-csea-longevity-lumpComptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … for payment to the president. Town of Sweden – Justice Court (Monroe County) The justices do not provide adequate oversight of court operations to ensure the accurate and complete …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Other Bulletin No. 8
… Purpose To explain OSC’s automatic processing and to provide instructions for agency processing Affected … To explain OSCs automatic processing and to provide instructions for agency processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-8-april-1-2009-salary-increase-suny-construction-fundUnified Court System Bulletin No. UCS-88
… Pay Change associated with Judiciary Law, Sections 37.3 and 37.9 and two new Reason Codes to be used when reporting the Pay … as explained above. Effective Date(s) The new Reason and Increment Codes are available immediately and may be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawManagement of Unexpected Delays and Events During Winter 2017-18
… to assess whether the plans adequately addressed the needs of its passengers. This audit covered events that occurred … Customer focused transportation system that runs on time, is comfortable, user-friendly, and provides the region … time, the LIRR was unable to live up to that promise this winter. We found that the LIRR did not have plans covering …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18State Agencies Bulletin No. 1695
… Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity Affected SUNY Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2284
… agency instructions for processing the 2024 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: … the State of New York and the Public Employees Federation (PEF), employees are permitted to cash out up to 120 hours of … additional information. Effective Dates: The 2024 CSEA and PEF Over40 Comp Time II Cash Out should be processed in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outComptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… one-third of what was stolen. The sentencing took place in Rensselaer County Court before Judge Andrew Ceresia. … protect taxpayer resources at all levels of government ." “In an effort to combat public corruption and root out the … Scrap, that paid out in cash. In doing so, he could pocket some extra money without the bulk metal even appearing …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrap