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Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… to help ensure all money is properly accounted for. Except as specified in Appendix A, Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Saratoga County Water Authority – Water Charges (2016M-357)
… facilities for the benefit of the municipal and commercial customers. The Authority is governed by an …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… - pdf ] Audit Objective Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused … the audit period, the District paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the internal controls over the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 … we reviewed were approved by the Executive Director and leave time was properly approved and recorded. Key … Watervliet Housing Authority Timekeeping and Leave Records 2015M186 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Newcomb Central School District - Claims Audit (2023M-159)
… whether Newcomb Central School District (District) claims were properly audited prior to payment. Key Findings District claims were not properly audited in accordance with New York … Law) Section 1724 prior to payment. We reviewed 90 claims totaling $1.3 million and determined the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… State Comptroller Thomas P. DiNapoli and Cortland County District Attorney Patrick Perfetti today announced … Pharsalia Town Supervisor Dennis Brown pleaded guilty to stealing $240,000 in public funds and must now pay full restitution. The thefts were discovered …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000New Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … funds, resulting in taxpayers paying more than necessary to sustain District operations. Two of the six general fund … transparency through the budget process and develop a plan to use surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222New Rochelle City School District – Financial Condition (2013M-377)
… of July 1, 2010 through June 30, 2013. Background The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools … New Rochelle City School District Financial Condition 2013M377 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s … 30, 2013. Background The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, … four schools with approximately 2,200 students and is governed by an elected seven-member Board of education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Town of New Albion – Justice Court Operations (2014M-161)
… totaled $855,869. Key Findings Neither Justice performed a monthly accountability analysis. Both Justices maintained two … for $53 collected in cash. Key Recommendations Prepare a monthly accountability analysis for all moneys held by the … The amount of bail held should be incorporated into the monthly accountability analysis. Ensure that all money is …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Opinion 94-3
… Law (§§190 et seq.) contains provisions relating to the formation of town special districts upon petition and, in the … are in many respects analogous to those prescribed for the formation of special districts (see, e.g., Town Law, §§191, …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… port district of New York and New Jersey, maintaining the trade and travel infrastructure of the area. PANYNJ’s … In the Aviation sector, PANYNJ did not have written agreements between the airport operator and terminal operator …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followSignal Maintenance, Inspection, and Testing (Follow-Up)
… included in our initial audit report, Signal Maintenance, Inspection, and Testing (Report 2017-S-6 ). About the Program New York … City Transit’s (NYCT) Department of Subways’ (Subways) Maintenance of Way division has eight operating subdivisions, … included in our initial audit report Signal Maintenance Inspection and Testing Report 2017S6 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followTown of Guilderland – Information Technology (2025M-61)
… [read complete report – pdf] Audit Objective Did Town of Guilderland (Town) officials … of services, periodically test backups, or provide IT security awareness training. As a result, Town officials … personal use, such as entertainment, news media, personal finance, email, shopping, travel, personal health and other …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Village of Weedsport – Financial Management (2025M-76)
… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, the difference between revenues and … time, is a key measure of a village’s financial condition. Fund balance should be effectively managed to ensure …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76CUNY Bulletin No. CU-711
… Jr., University Executive Director of Classified Staff Labor Relations, authorizes the June 2021 payment. Effective … this payment may be directed to the University Office of Labor Relations. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-paymentOvertime Limits for Tier 5
… Overview For members of Tier 5, New York State Retirement and Social … earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the annual limit, it will not … from overtime pay above the limit. Overtime limits differ for the Employees’ Retirement System (ERS) and the Police and …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… tax receipts and federal aid for the current fiscal year, but raises concerns about long-term balance, increasing debt … risks such as downturns in tax receipts and federal aid, but other, more unpredictable impacts on state revenues may … of dollars below baseline growth levels in coming years, but it is unclear how necessary savings might be achieved. …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz Therapy) on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses … To determine whether the costs reported by Kidz Therapy Services PLLC Kidz Therapy on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manual