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City of Oswego – Community Development (2015M-108)
… The purpose of our audit was to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately 18,150. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Pleasantville Union Free School District – Financial Condition (2015M-311)
… $49 million. Key Findings The Board adopted budgets from 2010-11 through 2014-15 that overestimated … used effectively because related expenditures were funded from general fund budgeted appropriations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… Supervisor (Supervisor) adequately performed his financial duties. Key Findings The Supervisor did not adequately perform his financial duties. The Supervisor did not: Maintain accurate accounting … attend training to better understand and perform their job duties. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… Board ensured that goods and services were procured in accordance with the District’s procurement policy and … B includes our comment on an issue that was raised in the District’s response letter. … Board ensured that goods and services were procured in accordance with the Districts procurement policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Village of Wurtsboro – Financial Operations (2017M-71)
… Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Quogue Union Free School District – Financial Condition Management (2017M-196)
… exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The District’s budgeting … by an average of about $874,000 (13 percent) from 2012-13 through 2016-17. The retirement contribution …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mNaples Central School District – Online Banking (2015M-143)
… period July 1, 2013 through June 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the … Naples Central School District Online Banking 2015M143 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Fallsburg Central School District – Financial Condition (2014M-33)
… is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33State Agencies Bulletin No. 1800
… Certificate and the update to the PayServ Federal Tax Da …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxState Comptroller DiNapoli Releases State Audits
… (2016-S-30) The AIDS Institute has taken several steps to update its procedures to address problems with contractor cost claims that were identified prior to this audit. However, the institute needs to further … The AIDS Institute has taken several steps to update its procedures to address problems with contractor …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… be unreliable. Case files for 57 households identified in exit reports as having left the shelter system were reviewed. … and Rehousing Enterprise System (CARES), including exit reports, may limit a shelter resident’s access to …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingState Comptroller DiNapoli Releases State Audits
… (2016-S-30) The AIDS Institute has taken several steps to update its procedures to address problems with contractor cost claims that were identified prior to this audit. However, the institute needs to further … The AIDS Institute has taken several steps to update its procedures to address problems with contractor …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0Accidental Death Benefit – Article 14 Benefits
… of your years of service credit, if you die as the natural and proximate result of an on-the-job accident, not due to … is a pension equal to one-half (50 percent) of your FAS and is eligible for full escalation. ( Learn more about … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitDiNapoli Releases Bond Calendar for Third Quarter
… their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … sales of $7.43 billion during the second quarter of 2025, and $6.41 billion during third quarter of 2024. The … their major public authorities during the third quarter of 2025 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterState Agencies Bulletin No. 1188
… with instructions to pay the Firearms Training and Safety Incentive Program payment. Affected Employees PS&T … complete agency-directed firearms proficiency and safety training programs as set by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 1075
… with instructions to pay the Firearms Training and Safety Incentive Program payment. Affected Employees PS&T … complete agency-directed firearms proficiency and safety training programs as set by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1075-pef-firearms-training-and-safety-incentive-programDiNapoli Releases Bond Calendar for First Quarter
… The anticipated sales in the first quarter compare to past planned sales of $9.11 billion during the fourth … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterXI.15.A Competitive Grants Procurement Record – XI. Procurement and Contract Management
… applicants have been notified of the preliminary intent to award or not award and the bid protest time frame has closed. … Grant Procurement record. OSC will issue an electronic letter notifying the agency of the approval or non-approval of the Procurement Record. The letter will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15a-competitive-grants-procurement-recordTown of Newstead – Joint Highway Facility Project (2012M-260)
… examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August … the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 … with not only the construction phase of a joint highway facility (Project) but the facility’s future operation and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… 2: Fund Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accounting