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Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)

… Purpose of Audit The purpose of our audit was to determine if Town … established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 … The purpose of our audit was to determine if Town officials established …

https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324

Selected Employee Travel Expenses

… Audits/Reports of Interest State University of New York College at Cobleskill – Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta – Selected Employee Travel Expenses …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses

State Agencies Bulletin No. 1482

… Employees Employees designated management or confidential in the following bargaining units who meet the eligibility … effective April 2016 as a one-time, lump sum payment in the amount of $1,250 or $2,500. Effective Date(s) Payment … negative adjustment for these employees since in most cases these overpayments were either not recoverable or …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1482-april-2016-management-and-confidential-mc-longevity-lump-sum-lls

State Agencies Bulletin No. 1946

… State Agencies Bulletin No 1946 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-tax

DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter

… the last eight consecutive quarters. While the city’s restaurants are seeing activity above pre-pandemic levels, …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarter

DiNapoli: 23 School Districts Designated in Fiscal Stress

… closely as the pandemic continues, prices rise and staffing issues mount.” DiNapoli’s Fiscal Stress Monitoring … aside $15.8 million (71%) of this for non-public schools. Staffing Cuts: Facing a bleak fiscal picture, 330 districts … salaries), with 12 districts making cuts of 10% or more. Staffing reductions were far more common in high-need school …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stress

West Seneca Fire District #6 – Financial Management (2013M-14)

… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14

Town of Lockport – Asphalt Millings Inventory (2025M-55)

… – September 24, 2024 Understanding the Audit Area Millings are recycled asphalt pavement crushed into a smaller … were physically secured and did not review surveillance camera footage (camera footage) to identify any potential issues related to …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55

Available Options – Article 14 Benefits

… Single Life Allowance (Option 0) This is the basic retirement benefit. It … the amount you would have received if you had selected the Single Life Allowance at retirement, and all payments will …

https://www.osc.ny.gov/retirement/publications/1644/available-options

Ending Your Membership – State University Police Plan

… Once you join, there are five ways your membership can end: If you do … if applicable) ; If you transfer your membership to another New York State public retirement system; If you … officer or employee with an employer that participates in the New York State and Local Retirement System. 1 Updated …

https://www.osc.ny.gov/retirement/publications/1823/ending-your-membership

City of Newburgh – Budget Review (B23-6-9)

… in their 2024 adopted budget for the New York State Touring Route Program because there is no assurance the State … as necessary. Review the estimates for New York State Touring Route Program revenue and expenditures and amend as …

https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9

Opinion 93-6

… generally limited to establishing "fire districts", "fire alarm districts" and "fire protection districts" (see Town … services as a "political subdivision" and "district corporation" separate and apart from the town (see Town Law, §174[7]). A "fire alarm district" or a "fire protection district", however, is …

https://www.osc.ny.gov/legal-opinions/opinion-93-6

DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself

… P. DiNapoli’s office. Barnes, 44, admitted before Judge Richard Gumo in Delhi Town Court that she issued four checks to herself from December …

https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herself

Town of Walton – Incompatible Duties (2016M-309)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and disbursements … The purpose of our audit was to review the Supervisors appointment of a …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309

SUNY Bulletin No. SU-299

… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried forward from the previous …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-plan

Adequacy of 2021 Budgets - Otsego County (S9-21-15)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15

Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Genesee County (S9-21-7)

https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7

Adequacy of 2021 Budgets - Essex County (S9-21-9)

… review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background … counties, cities, towns and villages across the State. Essex County (County) is one of the local governments included in …

https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9