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Town of Lake Pleasant – Credit Cards (2016M-432)
… Purpose of Audit The purpose of our audit was to examine the Town's credit card purchases … January 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a … Town of Lake Pleasant Credit Cards 2016M432 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Fulton – Justice Court Operations (2017M-6)
… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … approximately 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an elected five-member Town Board. The Court reported collecting approximately $3,400 in fines and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Village of Medina – Ambulance Service Billings (2014M-326)
… audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. … elected five-member Board of Trustees. The Village budget for the 2014-15 fiscal year is approximately $5 million. Key … enforce collecting unpaid ambulance bills. Ensure that all fees are payable directly to the Clerk-Treasurer. Review …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … funds. The Board did not annually audit, or cause to be audited, the Supervisor’s records, as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mGalway Central School District - Fund Balance Management (2017M-267)
… budgeted appropriations, exceeding the statutory limit by 7.7 percentage points. The District’s budgets included … fund operations. The budgets overestimated appropriations by more than $7 million or 10.1 percent from 2013-14 through … District operations. Adopt realistic annual budgets based on historical trends or other known trends and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mOysterponds Union Free School District - Financial Management (2019M-217)
… appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. Over the past three completed … the District reported unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s … unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217State Agencies Bulletin No. 698
… To notify agencies of the revised Next of Kin Affidavit form, AC 934-P (Rev. 12/21), for payroll transactions. … Date(s) Immediately. OSC Actions The Next of Kin Affidavit form, AC 934-P (Rev. 12/21), is revised to include additional … regulations. NOTE: OSC will accept only this new revised form for all payroll transactions. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/698-amended-next-kin-affidavit-form-ac-934-p-oscs-bureau-state-payrollBrooklyn Man Pleads Guilty in Check Theft Scheme
… New York State Comptroller Thomas P. DiNapoli, Brooklyn … their work on this case.” USPIS Inspector in Charge of the New York Division Daniel B. Brubaker said, “This case underscores the power of our partnership with New York State Comptroller DiNapoli’s office and Brooklyn …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeUnified Court System Bulletin No. UCS-187
… of America. Employees represented by District Council 37 in bargaining unit SK who reside within the zip codes … by Communication Workers of America (CWA), Local 1180 in bargaining unit SD New York City Zip Codes Brooklyn 112XX … Benefit for the 2012 calendar year for employees who were in a status of Active or Paid Leave and received salary from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-176
… of America. Employees represented by District Council 37 in bargaining unit SK who reside within the zip codes … by Communication Workers of America (CWA), Local 1180 in bargaining unit SD. New York City Zip Codes Brooklyn 112XX … Benefit for the 2011 calendar year for employees who were in a status of Active or Paid Leave and received salary from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases Municipal Audits
… Village of Hempstead – Budget Review (Nassau County) Auditors found that the significant revenue and expenditure … records were not adequate because they did not include the form of payment. As a result, auditors were unable to … $91,247 that did not have proper detail and support. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1Riverhead Central School District – Financial Operations (2025M-64)
… [read complete report – pdf] Audit Objective Did the Riverhead Central School District (District) Board … and accurate financial information in a timely manner to enable them to monitor financial operations? Audit Period July 1, 2022 – April 30, 2024 Understanding the Audit Area The Board and District officials are …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Middlesex Fire District – Procurement (2025M-135)
… (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, … Understanding the Audit Area A board of fire commissioners and its officials should seek competition for goods and services to ensure the best value for taxpayers, prevent …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135New York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… projects a surplus of more than $2.7 billion for fiscal year (FY) 2020, up from $550 million in November 2019, which … 2020 results mainly from an increase in the city’s revenue forecast since the start of the fiscal year ($1.2 billion) … and $2.7 billion in each of FY 2023 and FY 2024. The gaps average 3.5 percent of city fund revenues, a share that is …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearChild Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies for … (TANF) block grant and $810.3 million from the Child Care Development Fund (CCDF). CCDF is generally composed of the Child Care Development Block Grant and the Child Care Entitlement …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceAnthem Blue Cross – Coordination of Benefits With Medicare (Follow-Up)
… – Coordination of Benefits With Medicare (Report 2023-S-30 ). About the Program The New York State Health Insurance … the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2026/07/08/anthem-blue-cross-coordination-benefits-medicare-followOpinion 94-25
… meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section 217(c)(v) … a fire police squad or the "executive board" of a fire company. You ask whether General Municipal Law, §217(c)(v) … of groups formed within a fire department or fire company, such as an emergency rescue and first aid squad, a …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Divorce – Article 14 Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, the Cash Refund Contributions …
https://www.osc.ny.gov/retirement/publications/1644/divorce