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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
Determine whether the MainTransit Fire Department Department banquet manager manager made proper disbursements that were adequately supported reported and recorded and properly deposited and reported collections
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Brockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February 2025, in implementing our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims Processing … of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of February 2025 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fForms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesFiscal Stress Monitoring System Statistics
… Fiscal Year 2024 Results , highlights the results for counties, cities, towns and villages that reported annual … FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsPort Ewen Fire District – Financial Management (2024M-157)
… However, soliciting investment options may have resulted in greater investment earnings. For example, the District’s … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Town of Union – Financial Condition (2016M-192)
… use. Additionally, rates are too low to allow the fund to break even, which results in taxpayer inequity, as the water …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration … 21 exemptions. Sixteen exemptions totaling $738,693 in town-exempted assessed value lacked one or more pieces of … $14,000 debit card purchases before payment. Town of Fort Covington – Justice Court Operations (Franklin County ) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… School District – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and recording fixed … paid a total of $437,732 during the audit period. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in overpayments owed by State employees and identify an …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Barnard Fire Department – Financial Controls (2015M-134)
… to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134State Agencies Bulletin No. 1394
… Purpose To inform agencies of OSC’s automatic processing of the April 2015 Security Performance Advances and provide … Background The following Chapter Laws provide for payment of performance advances on April 1 to eligible employees … To inform agencies of OSCs automatic processing of the April 2015 Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1394-april-2015-security-performance-advances-and-pre-shift-briefing-updatesState Agencies Bulletin No. 2014
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2022 Security Performance Advances and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2014-april-2022-security-performance-advancesState Agencies Bulletin No. 1905
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Eligibility Criteria Performance Advance Employees in graded positions (Grade 101-125) and NS positions (Grade … Security Performance Advance provided the employee: Is in a BU01, BU21, BU31, BU61 or BU91 position on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesState Agencies Bulletin No. 1825
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2020 Security Performance Advances and provide instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… A Message from Comptroller Thomas P. DiNapoli As a member of the Retirement System, you are covered by a plan that … provides considerable benefits. This booklet explains some of those benefits and the services available to you as a … determined that retirement benefits are considered marital property and are subject to the equitable distribution …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 91-13*
… fiscal year. In the event of a termination by reason of non-appropriation, the municipal corporation agrees not to … right to cease to make lease payments because of non-appropriation, the municipal corporation's obligation to … straight construction contract or the so-called "turnkey" procedure, the result is the same, and the statutes for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-13State Agencies Bulletin No. 2061
… the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY … Tax Arrear GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information These monies are taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022Opinion 96-8
… that bear on the issues discussed in the opinion. FEES -- Justice Courts (payment of fees pursuant to General Municipal … town or village court with respect to certain enumerated criminal actions and other proceedings. As it applies to your … the services of the town court and the village court in criminal actions and other proceedings: (a) For all services …
https://www.osc.ny.gov/legal-opinions/opinion-96-8