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Stamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Fine Fire District – Board Oversight (2023M-81)
… complete report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored financial activity and ensured appropriate records and reports were maintained. … accounting records. Hold required public hearings on the proposed 2022 and 2023 budgets or formally adopt the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Hurley – Transfer Station Collections (2024M-132)
… did not address segregation of incompatible duties with respect to safeguarding collections. For example, the Manager …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Leicester – Financial Management (2025M-2)
… effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in … In addition, the Board did not ensure it received up-to-date, accurate financial reports in a timely manner, which … fund balance of $80,597. We project that the Town will have small operating surpluses in 2024, which will increase …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Village of Skaneateles – Claims Auditing (2024M-68)
… appropriate and properly audited and approved prior to payment. Key Findings While the claims we reviewed were … audited, paid without approval, or not properly supported to meet the competitive procurement requirements, it … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0County of Rockland – Budget Review (B6-16-19)
… the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all … parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. Require … adequate supporting documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… payments; Make sound financial decisions that are in the best interest of the district when hiring and entering into …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtState Agencies Bulletin No. 918
… of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for submitting … processing this payment. Affected Employees Merit step eligible employees in Bargaining Unit 05 with a Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/918-september-2009-merit-step-listings-and-payments-certain-graded-and-nsState Agencies Bulletin No. 832
… of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for submitting … processing this payment. Affected Employees Merit Step eligible employees in Bargaining Unit 05 with a Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/832-september-2008-merit-step-listings-and-payments-certain-graded-and-nsNew York Local Government Assistance Corporation
… has fulfilled its mission and, per Section 3233 of the Public Authorities Law, its existence has been … goals, which, when met, directly benefit the State, the City of New York and other local governments and school … in the State's 2020-21 fiscal year. All Prior Meetings Board of Directors Date Agenda Meeting Notice Adopted Minutes …
https://www.osc.ny.gov/debt/lgacDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… and the New York State Police announced that Barbara Henry, the Village of Chatham’s former clerk-treasurer, has … own health insurance premiums at the town’s expense. “Ms. Henry took advantage of her public position to have the … in ensuring that all village employees cooperated fully.” Henry, 59, of Chatham paid $3,586 in restitution for scamming …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageCity of Little Falls – Budget Review (B25-3-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to complete an independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 … debt can include the remaining principal amount of any budget notes, deficiency notes and/or revenue anticipation …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… and the third globally, for its work to address climate risk. It was the Fund’s second consecutive ranking as the … security of more than one million New Yorkers from climate risk has been recognized and appreciated." AODP annually … and the third globally for its work to address climate risk …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskUnified Court System Bulletin No. UCS-246
… to employment taxes and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-246-uniform-maintenance-uniform-blazer-lump-sum-payment-and-juneComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… said Comptroller Thomas P. DiNapoli. “We will continue to partner with Attorney General Schneiderman, United States …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingState Agencies Bulletin No. 2129
… agencies of OSC’s automatic processing of the CSEA Signing Bonus and to provide processing instructions for entering the … BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump sum payment is not pensionable and not subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… agencies of OSC’s automatic processing of the CSEA Signing Bonus and to provide processing instructions for entering the … BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump sum payment is not pensionable and not subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 1407
… Employees Employees designated management or confidential in the following bargaining units who meet the eligibility … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1407-april-2015-management-and-confidential-mc-salary-increase