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Village of Fort Plain – Leave Benefits (2020M-101)
… valued at approximately $900, were used but not deducted from employee leave records. Key Recommendations Implement … benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Red Hook Central School District – Inventories (2023M-133)
… periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and … Adequately secure, monitor and protect fuel tanks from unauthorized access. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Farmingdale Union Free School District – Payroll (2024M-22)
… written preapproval. Did not budget for overtime separate from other payroll expenditures. As a result, District … work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167McConnellsville Fire District – Financial Operations (2014M-19)
… a district corporation of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… a district corporation of the State, distinct and separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … totaled approximately $143.9 million. Key Findings Budgets from 2010-11 through 2012-13 relied on significant amounts of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately … Justice Court with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… a district corporation of the State, distinct and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Ordinary Death Benefit – Article 14 Benefits
… Service law. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions are …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitOpinion 91-44
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … The latter statute expressly prohibits fire commissioners from receiving "compensation" for their services. This Office … p 52). In particular, we have concluded that the exception from a fire district's spending limitation in Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by … such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the … or else SFS will create a Payment Worksheet instead of a Direct Journal Payment in error. Additional fields on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentPreston Fire District – Board Oversight (2025M-87)
… ensuring that annual financial reports (AFRs) are filed in a timely manner. The District’s budgeted appropriations … for 2025 were $57,300 and disbursements totaled $151,873 from January 1, 2022 through December 31, 2024. During our … and the average daily balance available for investment from this account was $208,626. Audit Summary The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Municipal & School Audits
… purposes, such as purchasing approximately $4,000 in gift cards. Town of Windsor – Capital Project (Broome … to procure professional services and insurance coverage from 10 vendors totaling $203,097. In addition, the district … and could not account for approximately $1,000 in cash from tax collections. The town clerks also did not maintain …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 315
… for TIAA/CREF members. Affected Employees Employees with a TIAA/CREF record in PaySR, including employees whose TIAA … thereafter". This had always been interpreted to require a 13-month "suspense period" before employer contributions … for the period the employee becomes participating. The two interest fields will be populated at the time the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersOpinion 94-22
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … the letting of contracts by the municipality. It is clear from section 980-l that district charges, which are derived from assessments on benefited properties, constitute …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Town of Ridgeway – Health Insurance Benefits (2025M-95)
… insurance benefits to current and former town officials in accordance with New York State General Municipal Law (GML) … to officials, employees and their spouses and dependents from January 2023 through December 2024 and $704,440 in health insurance premiums over the seven-year period from January 2018 through December 2024 for officials covered …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95State Comptroller DiNapoli Releases Municipal & School Audits
… funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In … and reserves. As a result, officials withheld funds from productive use and may have missed opportunities to … also reported fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8%) of the next year’s …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… situation the authority – and the state and city – face in dealing with upcoming fiscal challenges. The plan … the use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be … and 2025, and $150 million in annual savings generated from its transformation plan. The MTA must regularly report …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-plan