Search
Cortland County – Public Water Supplies (2016M-318)
… of our audit was to examine the County’s oversight of public water supplies (PWS) for the period January 1, 2015 … that violations observed during surveys are corrected and public health hazard violations are reported to NYS DOH. … Cortland County Public Water Supplies 2016M318 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate from the Town of Islip, in … obtaining competition. District officials did not ensure that the District is incurring only necessary overtime costs. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… are properly itemized, show evidence of department head approval and include original supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… January 1, 2012, through March 31, 2013. Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Clifton Park Water Authority – Water Charges (2015M-247)
… January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a … five-member Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Opinion 92-13
… law, Municipal Home Rule Law, §20(3) must be complied with. Municipal Home Rule Law, §20(3) provides that "[e]very … be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 89-64
… of Article VIII, §1 of the State Constitution (see Grand Realty v City of White Plains , 125 AD2d 639, 510 NYS2d 172; … board's fiduciary duty is a question of fact (see Grand Realty , supra ) which cannot be determined by this Office …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Rockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… invoices. Key Recommendations Ensure compliance with New York State General Municipal Law (GML) and Town …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Fairview Fire District – Procurement and Claims Audit (2025M-75)
… policy and procedures are complied with in accordance with New York State (NYS) General Municipal Law (GML). Conduct a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Monticello Joint Fire District – Fiscal Operations (2017M-80)
… 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, distinct and separate from the Town of Thompson and … Key Findings The Board adopted unrealistic budgets that contributed to the growth of total fund balance by 21 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… June 12, 2014. Background The Tompkins County Industrial Development Agency is an independent public benefit … Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the County and … not employ any staff, they hired the Tompkins County Area Development (TCAD), a not-for-profit development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… formal goal to examine each contractor at least once every two years in at least one-third of the cases we reviewed. For … we compared the time that elapsed between the last two reviews and found that, for 58 (38 percent), the time frame exceeded the two-year requirement by at least 30 days. Of these 58 …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsContributing Toward Your Retirement – Career Plan
… toward your retirement benefits until you retire or have 32 years of service credit, whichever occurs first. These … annual salary, as shown below, until you retire or have 32 years of service credit, whichever occurs first. These …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementOther Bulletin No. 68
… with an Action/Reason Code of Leave of Absence/MLS (Mil Stip) on 03/30/2023 will receive the payment on the Check … with an Action/Reason code of Paid Leave of Absence/MLS (Mil Stip) whose Comp Rate Code is BIW and work percent is … with an Action/Reason code of Leave of Absence/MLS (Mil Stip) whose Comp Rate Code is ANN and work percent is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-68-state-university-construction-fund-scf-civil-serviceOther Bulletin No. 68.1
… with an Action/Reason Code of Leave of Absence/MLS (Mil Stip) on 03/30/2023 will receive the payment on the Check … with an Action/Reason code of Paid Leave of Absence/MLS (Mil Stip) whose Comp Rate Code is BIW and work percent is … with an Action/Reason code of Leave of Absence/MLS (Mil Stip) whose Comp Rate Code is ANN and work percent is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-681-state-university-construction-fund-scf-civil-serviceDiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportXVI.3.A Financial Statements – XVI. Financial Reporting
… organized Annual Comprehensive Financial Report (ACFR) that is the State's official Annual Report. It is … in accordance with the requirements of GAAP. The ACFR will contain an introductory section, financial section, and statistical section. The ACFR will be organized as follows: INTRODUCTORY SECTION Title …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) (2022-F-1)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1.pdf