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Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … $1.6 million. Key Findings District officials were unable to provide evidence that they obtained quotes for eight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school … Background The Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (BOCES) is an association …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementDiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… New York City’s full-time government workforce is expected to increase … full-time employees, up from 281,917 workers in June 2023. "The COVID-19 pandemic upended New York city’s public …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicDiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionReport on Estimated Receipts and Disbursements - State Fiscal Years 2007-08 through 2009-10, November 2007
This report includes a forecast for disbursements for SFYs 2007-08 through 2009-10.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2007-10.pdfSecurity Over Critical Information Systems
… districts with 3.2 million students, 7,000 libraries, 900 museums, and 52 professions encompassing more than …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsRockland County – Court and Trust Funds (2019M-45)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period 01/01/2013 - 08/15/18
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-45.pdfCalculating Record of Activities Results and Days Worked
Step-by-step instructions for calculating the record of activities (ROA) result and days worked for elected and appointed officials who are NYLSRS members.
https://www.osc.ny.gov/files/retirement/employers/pdf/calculating-roa-results-days-worked.pdfPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsIslip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Charter School of Educational Excellence – Information Technology (2023M-174)
Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/charter-school-of-educational-excellence-2023-174.pdfDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… she could deceive the retirement system and continue to pocket her deceased mother's pension to pay her personal bills. Instead, she is now charged with a felony," said State Comptroller Thomas … to the supervision of Dutchess County Probation. Robertson is next scheduled to appear before the town of Stanford Court …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemAudits of Local Governments: The Audit Process
… of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit … is typically the longest phase of the audit. The examiner-in-charge supervises the day-to-day activities of the onsite … OSC Audit Report: More detailed information can be found in our guidance Responding to an OSC Audit Report: Audit …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… state's fiscal outlook is clouded because of uncertainty in Washington, falling revenues, and fiscal practices that … estimates state tax receipts will increase by 4.8 percent in State Fiscal Year (SFY) 2017-18, below the 6.1 percent projected in February. Personal income tax receipts in the first …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Basic Plan for ERS Tier 1 Members – Basic Plan for ERS Tier 1 Members
… Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Covers …
https://www.osc.ny.gov/retirement/publications/1500DiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… Wayne County District Attorney Christine Callanan and New York State Police Superintendent Steven G. James announced that William …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentXII.6.I Paying a Non-State Employee – XII. Expenditures
… to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of non-salaried … rather than an employee, disadvantages the worker in that: For income tax purposes, the worker may be required to report payments received for his or her services as a self-employed individual, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… our audit was to evaluate the BOCES’ procurement practices for the period July 1, 2014 through August 31, 2015. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesSouth Buffalo Charter School – Employee Compensation (2018M-1)
… through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1