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Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Central School District (District) officials ensured separation payments and leave accruals were accurate, … approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, … written procedures for processing and monitoring separation payments and leave accruals to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsBrighton Central School District – Procurement (2022M-205)
… with District policies, statutory requirements and good business practices. Key Finding District officials did … with District policies, statutory requirements and good business practices. Of the nine CIP contracts totaling … with District policies, statutory requirements and good business practices. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Lake Luzerne – Payroll (2022M-98)
… payroll; 15 of 54 payroll registers reviewed were not certified. Accepted incomplete time records for processing … Key Recommendations Ensure payrolls are reviewed and certified. Ensure timecards are complete and fully in …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… in a timely manner. In addition, the Clerk did not prepare monthly bank reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank … all collections within the required time frames. Prepare monthly bank reconciliations and accountability analyses, …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … financial operations for the period January 1, 2012 to November 13, 2013. Background The Town of Clarendon is … and four Council members. The Town’s revenue attributable to Court operations was $37,900 in 2008, declining to …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, 2014. … any of the Town’s bank accounts and cannot be accounted for. The Board did not adequately segregate duties, which … to evaluate internal controls over the Towns cash receipts for the period January 1 2013 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Monroe County - Financial Condition (2018M-179)
… - pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s … County relied on $65 million in revenue anticipation notes and $30.85 million in reported general fund interfund … condition. Take measures to ensure the County generates and maintains adequate fund balance and cash flow in all …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179West Seneca Central School District - Community Education (2019M-241)
… oversight to help ensure that community education program fees were properly accounted for. Key Findings District … the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in … and procedures are in place for reconciling program fees, overseeing third-party vendors and for collecting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations … both abandoned in 1997, from which it established the Dover Ridge sewer and water districts. Key Findings The … The purpose of our audit was to review the Dover Ridge sewer and water districts financial operations …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Town of Covington – Tax Collection Remittance (P1-24-24)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Legal and Regulatory Authority To Do Business
… Certified in New York as Disadvantaged Business Enterprises (DBE) New York State Unified Certification … Program Certified in New York as Minority Business Enterprises (MBE) or Women Owned Business Enterprises (WBE) Department of Economic Development …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… projects. Governor Nelson A. Rockefeller Empire State Plaza Performing Arts Center Corporation (ESPPACC) The … arts center at the Nelson A. Rockefeller Empire State Plaza in Albany. A 17-member Board of Directors, including 13 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… outlined in the Fossil Fuel Divestment Act, sponsored by Sen. Krueger and Assemblyman Ortiz. Therefore, the … our planet while fostering a just transition," said State Sen. Todd Kaminsky , chairman of the Senate Environmental … from the State Comptroller’s office today,” said State Sen. Rachel May . “The climate crisis requires bold and …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetOpinion 2010-3
… DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); (not … to be subject to a referendum. The fire company's debt service expenses for its debt incurred to finance a firehouse … Ops St Comp No. 70-182; 22 Ops St Comp No. 66-1034, at 853 [1966]). Accordingly, a fire protection contract between …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Unified Court System Bulletin No. UCS-334
… of OSC’s automatic processing of the December 2023 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments not … Court Clerks (BU S9); Provide for a uniform and equipment allowance or maintenance allowance to all eligible members in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-334-december-2023-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-356
… of OSC’s automatic processing of the June 2025 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments not … the State of New York provide for a uniform and equipment allowance or maintenance allowance to all eligible members in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-356-june-2025-uniform-and-equipment-uniform-allowance-andState Agencies Bulletin No. 2246
… M/C (13) UUP (08) Have an Employee Status of Active, Leave With Pay, or Leave of Absence. On 05/29/2024 employees must: … SSU (01, 21) Have an Employee Status of Active, Leave With Pay, or Leave of Absence. Employees with an Employee Status of Leave of Absence with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-associationOne-Year FAE – Special 20- and 25-Year Plans
… The one-year FAE includes eligible payments earned in the 12 months right before you retire. The types of payments included in a one-year FAE are the same as the types of payments included in a three-year FAE. Your pension benefit will be calculated …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… community or at any institution. "I fully support Governor Kathy Hochul's bold and smart actions today to protect Jewish …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in implementing our … the audit report released in February 2013. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City’s government is organized under a City Council, which …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-f