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Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… During 2012, the County purchased over 2,100 prescription medications for inmates from a local pharmacy. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Sullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify causes of any identified fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit … established to plan, develop and construct solid waste management facilities and to contract with Franklin …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andAttica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… New York State Department of Motor Vehicle (DMV) Scofflaw Program for addressing unpaid violations. By participating, … two Justices do not maintain an accurate computerized bail list or perform monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… to help ensure claims are properly supported and audited prior to payment. Require that all claims contain … them for audit. Do not pay any claims which have not been audited and approved for payment by the Board, except where …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. … Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, … a gross amount of $13,600 to ensure that they were made for proper purposes and identified four employees − who …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82City of Yonkers – Budget Review (B6-15-16)
… of 4.74 percent. Key Findings The 2015-16 budget relies on nonrecurring funding of $14 million which will not be … not realized, the City would potentially be over-budget by as much as $2.1 million based on the 2014-15 fiscal year … fiscal year, address the potential budget funding gap by finding an alternate source of revenue or reducing …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $4.1 million. … that proof of residence documentation is on file for all students. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Town of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a … Town of Rensselaerville Financial Operations 2012M168 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittstown – Records and Reports (2013M-5)
… records or provide the Board with accurate financial reports. Examples include balance sheets for operating funds … 2012. In addition, cash on the Supervisor’s monthly reports did not agree with bank balances or accounting … Provide accurate and timely accounting records and reports to the Board each month including balance sheets, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Akron Fire Department – Financial Activities (2014M-196)
… elected members and is responsible for the Department’s overall financial management. The Board elects a Treasurer … Ensure that checks representing the disbursement of scholarship awards are made payable to an educational institution, as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
The purpose of our audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax Collectors financial activ
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… Review The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of November … our recommendations in the audit report Quaker Street Fire District – Board Oversight (2021M-96), released … the Town. District operations are provided by the Quaker Street Fire Company (Company). An elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fState Agencies Bulletin No. 1921
… 2021, which implements the 2015-2019 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc (PBA), provides for the change in the calculation … Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli Releases Report on SFY 2024-25 Financial Plan
… Thomas P. DiNapoli on the State Fiscal Year (SFY) 2024-25 Enacted Budget Financial Plan. DiNapoli says action … success.” According to DOB, All Funds disbursements in SFY 2024-25 are projected to total $239.2 billion, compared to … pressing economic circumstances or other emergencies. Economics and Revenue DOB’s forecast was revised from March …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planOversight of Housing Discrimination Complaints
… Commission on Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its … New York City Human Rights Law (HRL). The HRL prohibits discrimination in housing based on age, race, lawful source … and other protected classes. The HRL also prohibits discrimination in leasing and sales, including in …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsHow the Program Works – Contribution Stabilization Program
… is eligible to amortize , the maximum amount an employer can amortize is the difference between the employer’s normal … are not required to amortize every year and you can choose to amortize less than the maximum amount allowed. … interest rate set for the year of the amortization. You can prepay prior amortized amounts to reduce your outstanding …
https://www.osc.ny.gov/retirement/employers/csp/how-program-works