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Town of Albion – Financial Management (2021M-29)
… the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. … whether the Town of Albion Town Town Board Board developed and monitored realistic and structurally balanced budgets …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Canandaigua City School District – Procurement (2022M-141)
… officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Red Hook Central School District – Inventories (2023M-133)
… Adequately secure, monitor and protect fuel tanks from unauthorized access. Develop written policies and … our recommendations and indicated they have initiated, or plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the … report and review the filed 2018 through 2021 reports for accuracy. Discontinue the improper accounting practices …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… (46 percent) totaling $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) requires …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Additional Service Credit for Sick Leave (Section 41[j]) – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Additional Service Credit for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1508/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Credit for Previous Public Employment or Military Service
https://www.osc.ny.gov/retirement/publications/1508/credit-previous-public-employment-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by …
https://www.osc.ny.gov/retirement/publications/1504/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – New Career Plan for ERS Tier 1 Members
… information for ERS Tier 1 members covered by Sections 75h and 75i Credit for Previous Public Employment or Military …
https://www.osc.ny.gov/retirement/publications/1504/credit-previous-public-employment-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – Career Plan for ERS Tier 1 Members
Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Additional Service Credit for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1503/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Career Plan for ERS Tier 1 Members
… Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Credit for Previous Public Employment …
https://www.osc.ny.gov/retirement/publications/1503/credit-previous-public-employment-or-military-serviceAdditional Service Credit Under Article 19 – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Additional Service Credit Under Article 19
https://www.osc.ny.gov/retirement/publications/1505/additional-service-credit-under-article-19Applying for Previous or Military Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1522/applying-previous-or-military-service-creditAdditional Service Credit Under Article 19 – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Additional Service Credit Under Article 19
https://www.osc.ny.gov/retirement/publications/1500/additional-service-credit-under-article-19Applying for Previous or Military Service Credit – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1509/applying-previous-or-military-service-creditTown of Clifton Park – Information Technology (2020M-162)
… the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s … Specifically, officials did not: Establish a comprehensive IT policy or monitor employee Internet use. … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162XI-A.4 Procurement Card Use – XI-A. Purchasing
… requirements for online agencies when a purchase order (PO) is used in conjunction with a PCard. This policy is … single purchases of $10,000 or more, agencies must use a PO in conjunction with the purchase, consistent with the … and Transaction Preparation: When online agencies use a PO with the PCard in the SFS, the agency must check the box …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested for allegedly stealing more than $1.1 million in village funds over the course of at least 19 years, New … frank shocking, breach of public trust I have encountered in 30 years as a Steuben County prosecutor,” Baker said. “The …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… Andrew Hevesi that enhances the Comptroller's ability to access state data to identify and prevent fraud, waste and abuse. The new law … enables the Office of the State Comptroller to implement a modern electronic fraud prevention and … Andrew Hevesi that enhances the Comptrollers ability to access state data to identify and prevent fraud waste and …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-waste