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Irvington Union Free School District – Fixed Assets (2022M-89)
… findings in our report. Appendix B includes our comments on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Glenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately $320,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ … properly. The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Newark Central School District – Employee Benefits (2024M-40)
… $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments … calculated and adequate documentation is maintained to support the calculations and eligibility requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the … (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town … timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board should annually …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesHammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63SCAM ALERT
… member, retiree or beneficiary data being compromised. You can avoid the scam by accessing Retirement Online only …
https://www.osc.ny.gov/retirement/scam-alertCity of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… the proper length and height. Four components at the Fire Station, such as a portion of the Code Enforcement service … at an accessible height. Three components at the Police Station, such as accessible parking spaces in the parking …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Town of Pendleton – Capital Projects (2024M-72)
… unaware of total project costs, and the Board could not effectively monitor the status of the projects or communicate …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72City of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Employer Education Seminars
… seminars. What to Expect Our seminars cover a range of topics including: Member Enrollment Monthly Reporting … are held at various locations statewide during the months of April, May, September and October. (Return to Top) How … to Participate Invitations are sent based on the proximity of the seminar to your location. Payroll Contacts and …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsOpinion 88-36
… they occur without his fault (see, Bird v McGoldrick , 277 NY 492, 14 NE2d 805; Tillinghast v Merrill , 151 NY 135, 45 … for the acts of the sheriff (see Barr v County of Albany , 50 NY2d 247, 428 NYS2d 665, 406 NE2d 481; Commisso v … for damages sustained in a court action ( Barr v County of Albany , supra ). A separate question is presented, however, …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Proposed Regulations
… follows: (a) the annual reports of the public authority , in accordance with section 2800 of the Public Authorities … report s are [is] complete and have[ has] been prepared in conformity with this Part; Part 201.2 (e) is amended to … into, all contracts entered into with New York state business enterprises and the subject matter and value …
https://www.osc.ny.gov/legislation/proposed-regulationsComptroller DiNapoli Releases School Audits
… his office completed audits of the Albion Central School District , Blind Brook-Rye Union Free School District , Copenhagen Central School District , Eastchester Union Free School District , Middle …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… New York-made farm products and should help increase the number of participating farms.” Nourish NY is jointly managed …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingDiNapoli: School District Revenue Growth Slows
… stress initiative which is focusing greater attention on the issues that contribute to the financial pressures on local governments and school districts across the state. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsUnified Court System Bulletin No. UCS-268
… To inform agencies of the processing of the 2018 Prepaid Legal Service Benefit Affected Employees Employees … certain fringe benefits including employer-funded group legal service benefits are considered taxable income. … OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2018 calendar year for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucs