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Challenging a Determination – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over cash receipts for … of which approximately $1.1 million was to finance the Sheriff Department’s operations. Key Finding Department …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… whether the MainTransit Fire Department Department banquet manager manager made proper disbursements that were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Odessa-Montour Central School District – Financial Condition (2016M-71)
… is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… tracked IT equipment in an appropriate manner, they did not always appropriately inventory and safeguard IT equipment … IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentEast Aurora Union Free School District - Procurement (2023M-125)
… report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials … Determine whether the East Aurora Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) … documentation is maintained. Ensure a thorough audit of claims is conducted before authorizing payments. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsOpinion 90-28
… 1970, supra , to the effect that section 805-a(1)(c) not only prohibits compensation for services rendered in … before a municipal agency simply because the facts there only involved the representation of a client by a village …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Schenectady City School District – Math Workbook Inventory (2023M-65)
… written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … available workbooks in storage before ordering workbooks for the next school year. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67State Agencies Bulletin No. 1989.3
… (Grounds) 023167 3010210 Fire & Safety Rep 007115 7886110 Food Service Worker 1 003264 3124200 Food Service Worker 2 003266 3124300 Food Service Worker 3 003268 3124400 Habiltatn Spec 1 004919 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19893-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989.2
… (Grounds) 023167 3010210 Fire & Safety Rep 007115 7886110 Food Service Worker 1 003264 3124200 Food Service Worker 2 003266 3124300 Food Service Worker 3 003268 3124400 Habiltatn Spec 1 004919 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19892-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989.1
… (Grounds) 023167 3010210 Fire & Safety Rep 007115 7886110 Food Service Worker 1 003264 3124200 Food Service Worker 2 003266 3124300 Food Service Worker 3 003268 3124400 Habiltatn Spec 1 004919 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19891-pilot-program-establishing-temporary-overtime-rate-employees-certainCUNY Bulletin No. CU-738
… is to notify CUNY agencies of a new deduction code for a political action fund to be offered to employees … IUOE-30 PAC. IUOE, Local 30 will submit all transactions for enrollments, cancellations, and/or changes in a biweekly file. Agency update access is not available for this deduction. Agency Actions Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-738-new-deduction-code-international-union-operating-engineersOpinion 90-2
… town within which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may … services provided to village residents (see 1983 Opns St Comp No. 83-117, p 146). In the instant case, however, the … ). February 20, 1990 Daniel J. Kwarta, Mayor Village of East Bloomfield …
https://www.osc.ny.gov/legal-opinions/opinion-90-2What's New
… not used the NAUPA format before and would like to see a preview, it is published on the NAUPA website . After the conversion to … of an owner begins the applicable dormancy period. If a holder receives notice or indication, within the ordinary …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… creating a greater degree of transparency. The PCFP will only provide a match of public funds on eligible …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeColesville-Windsor Fire District – Board Oversight (2025M-74)
… Understanding the Audit Area The Board, being responsible for the general management and control of the District’s … District’s financial operations were adequately accounted for and reported. In addition, the District faced an … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Comptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… the arrest and indictment of the City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing his position … in a scheme that defrauded the Mount Vernon Board of Water Supply of $365,000 to pay the personal legal expenses of the … funds from the City of Mount Vernon Board of Water Supply to pay law firms for the personal defense of Mount …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonState Comptroller DiNapoli Releases Municipal Audits
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the treasurer were generally up to date and complete. They also found the treasurer …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits