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State Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Beekmantown , Town of Carlton , Poughkeepsie Housing Authority , Town of Sheldon , Walton … and only made one deposit at the end of each month. Poughkeepsie Housing Authority – Procurement and Information … completed audits of Town of Beekmantown Town of Carlton Poughkeepsie Housing Authority Town of Sheldon Walton Fire …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alexander – Town Clerk/Tax Collector (Genesee County) The …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsAbout Benefit Reductions
… for Early Retirement Members in regular retirement plans can retire with full benefits at the age specified by their … 55 with a reduction for early retirement.* *Tier 1 members can retire at age 55 without a benefit reduction. Retirement … the Unified Court System with 30 or more years of service can also retire between 55 and 62 with an unreduced benefit. …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsMoravia Joint Fire District – Procurement (2026M-21)
… Period January 1, 2024 – February 12, 2026. We extended the audit period back to January 1, 2022, to review the purchase of a mini pumper truck. Understanding the Audit Area A board of fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/moravia-joint-fire-district-procurement-2026m-21Overview – Career Plan
… Overtime, if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1512/overviewState Agencies Bulletin No. 2249
… of this bulletin is to notify agencies of an automatic dues increase and a one-time retroactive dues adjustment. Affected Employees: Affected employees are … (BU) 01 and 21 at any time since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… were not properly supported or authorized prior to being made, including a $800 credit card payment to a non-Company vendor, $540 for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate supporting … anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for … did not adequately monitor and safeguard fuel and E-Z Pass tags, these assets could have been misused, lost and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… review and approve employee tuition waiver forms to ensure that waivers are granted in accordance with the College’s … Ensure that all students are correctly billed and the Vice President for Fiscal Operations should resume reviewing and …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHewlett Bay Fire District
… 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in … Hewlett Bay Fire District Professional Services and Information …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… The Board of Directors is composed of five elected members and is responsible for the Company’s overall financial … For 2014, Company revenues totaled about $214,000 and expenses totaled about $163,000. Key Findings The Board did not establish policies and procedures for cash receipts, cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesCity of Yonkers – Financial Operations (2017M-119)
… condition and oversight of its financial operations for the period July 1, 2014 through June 30, 2016. Background … seven-member City Council, was given responsibility for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, including those for YPS, total …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Village of Mount Morris – Treasurer’s Office (2013M-65)
Village of Mount Morris Treasurers Office 2013M65
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the District’s purchasing practices and claims processing for the period January 1, 2015 through September 30, 2016. Background The Wassaic Fire District (District) is … the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8