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Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… the statutory limit by $4,394 and the Board did not pass a resolution to override the limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… The Volunteer Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… to bear costs associated with the canal system, which had operating expenses of $62.1 million compared to revenues of … In addition, after examining the Thruway’s finances from January 2012 to January 2016, DiNapoli’s auditors found that … the authority’s financial statements indicate that current operating revenues were sufficient to cover its day-to-day …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… bonus paid to securities employees dropped to $176,700, a 26% decline from the previous year’s $240,400, according to … levels mostly reverses the pool’s dramatic growth of 25% in 2020 and 15% in 2021. In 2022, Wall Street’s pretax … the city, according to the Partnership for New York City’s survey. Additionally, 43% of securities employees ride the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsState Agencies Bulletin No. 1602
To provide agency instructions for new overtime earnings codes to be used for Time Entry overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceDiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management … is expected to be federally funded. 60+ Population Growing From FY 2019 to FY 2024, the population age 65 and older and … declined as the waitlist has continued to expand. In FY 2025, there were 3,121 home care clients served, with an …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsDiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… vary by employer depending on factors such as retirement plans, salaries and the distribution of employees among the … See a chart of historical employer contribution rates , visit: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnWestern Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association … Western Suffolk Board of Cooperative Educational Services Budget Transfers and …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andUnified Court System Bulletin No. UCS-295
… Unified Court System Bulletin No UCS295 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-295-april-2021-unified-court-system-ucs-security-and-lawFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… audit was to assess the financial condition of the five regional OTB Corporations to determine if it has continued to … January 1, 2009 through August 31, 2014. Background Five regional OTB Corporations, formed pursuant to New York State … Financial Condition of New York State Regional OffTrack Betting Corporations 2014MS6 …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… are based on fixed fees, as opposed to the cost-based rates established through CFR-reported financial information. … education services pay tuition to HCA using reimbursement rates set by SED. The State, in turn, reimburses the counties … of the tuition paid. SED sets the special education rates based on financial information, including costs, that …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualEMC 2026 Letter of Support - AAAIM
A letter of support from AAAIM.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/aaaim-letter-of-support.pdfEMC 2026 Letter of Support - REEC
A letter of support from The Real Estate Executive Council.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/reec-letter-of-support.pdfTown of Cobleskill – Budgeting (2023M-138)
Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic budgets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/cobleskill-town-2023-138.pdfVillage of Madison - Collections (2023M-160)
Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/madison-village-2023-160.pdfExamples of the Tax Calculation Methodology
Attachment B from CUNY Payroll Bulletin No. 110
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-110-attachment-b.pdfTown of Colesville – Procurement (2023M-92)
Determine whether Town of Colesville (Town) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/colesville-town-2023-92.pdfTown of Sheridan – Disbursements (2023M-101)
Determine whether Town of Sheridan (Town) claims and payroll-related disbursements were adequately supported, properly approved and for Town purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sheridan-town-2023-101.pdfVillage of Islandia – Overtime (2023M-121)
Determine whether Village of Islandia (Village) officials properly approved, documented and controlled overtime for employees.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/islandia-village-2023-121.pdf