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Pavilion Central School District – Financial Management (2017M-62)
… reserve, the conditions necessary for using reserves to finance related costs or the circumstances under which … reflect the District’s operating needs based on historical trends or other identified analysis and use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three … activity (ECA) funds were maintained by 31 classes and clubs that deposited approximately $184,000 in receipts and disbursed $188,000 during the 2014-15 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomVillage of Lewiston – Purchasing (2013M-45)
… 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of … Village of Lewiston Purchasing 2013M45 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in … Plattsburgh Public Library Circulation Desk Cash Receipts 2015M8 …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Friendship – Water Accountability (2013M-281)
… of water produced with the amount billed for, and were not aware of the extent of water loss until we brought it to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… perform virtually all of the Supervisor’s financial duties with little oversight. The Clerk typically provided the … that include cash receipts and disbursements for the month and cash balances at month end. The Board should annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… Milton Yu and Investigative Analyst II Paul Strocko of the Criminal Enforcement and Financial Crimes Bureau, Legal Support Analyst KerryAnn Rodriguez and Supervising … case is being prosecuted by Gary T. Fishman, Chief of the Criminal Enforcement and Financial Crimes Bureau, with …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackHigher Education – 2021 Financial Condition Report
… and 0.5 percent, respectively. Online course enrollment for the State University of New York (SUNY) increased by 13.6 … spending per capita. According to the Federal Reserve, the student loan debt balance per capita in the State grew by … percent interest rate and stopped collections on defaulted loans until January 31, 2022. …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… expenses claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s CFRs for the two fiscal years ended June 30, 2012. Background The Milestone School for Child Development … between the ages of three and five years. During the 2012-13 school year, Milestone serviced about 110 students. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsDiNapoli Releases Municipal Audits
… when payments are due and what is to be done if someone does not reimburse the town in a timely manner. Snyder Fire …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1954
… 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … Investigator 2 Major Environmental Conservation University Police Investigator 1 University Police Investigator 2 Or is … Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In addition, an employee who otherwise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuUnified Court System Bulletin No. UCS-254
… of OSC’s automatic processing of the Adjustment to Basic Annual Salary reflective of the October 2014, April … S9. The Agreement provides for a prospective Adjustment to Basic Annual Salary reflective of these increases. … increases is granted. Effective Date(s) The Adjustment to Basic Annual Salaries will be paid using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-254-march-2018-adjustment-basic-annual-salary-bargaining-unit-s9Division of Housing and Community Renewal Bulletin No. DH-142
The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the April 2025 DC 37 3 Salary Increases and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-142-april-2025-district-council-37-dc-37-3-salaryWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… The EDC is a 501(c)(3) organization and is managed by a President who is an employee of the EDC. For the purpose of … separate bulleted recommendations, resulting in a total of 13 separate audit recommendations in the report. Of the 13 audit recommendations, seven recommendations were fully …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fCollege of Nanoscale Science and Engineering – Network Security Controls
… research complex of its kind at any university in the world. The College has a number of business relationships … security requirements that are considered best practices for all State entities, including SUNY campuses. Key Finding … and data. Our audit identified further enhancements for implementation. Key Recommendation Implement enhancements …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsGeorgetown Fire District – Board Oversight (2014M-264)
… that complete and accounting records were maintained, that bank reconciliations were performed or that annual financial … audit the Treasurer’s financial records or hire an external auditor. The Board has not adopted policies and … adequate accounting records are maintained, that monthly bank reconciliations are prepared for the Board’s review and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Richland Fire District – Board Oversight (2016M-374)
… purpose of our audit was to examine internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. Background The Richland Fire District is a district corporation of the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Overview – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade Center rescue recovery or …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overview