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Village of Watkins Glen – Justice Court Operations (2021M-146)
… and Court collections were not deposited intact. The net effect of the reporting errors was a $3,320 overpayment …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… School District (District) payroll payments and leave time accruals were accurate, properly supported and approved. … were not always properly supported and approved, and leave time accruals were not always accurate. Further, District … did not deduct a total of 13 days of approved leave time, valued at $2,100, from two employees’ leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… (District) officials adequately secured access to the network and properly managed user permissions to the … District officials did not adequately secure access to the network or properly manage user permissions to the financial … District officials did not: Regularly review enabled network user accounts to ensure they were authorized and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Village of Sidney – Financial Activities (2023M-14)
… delinquent real property taxes. Maintain proper accounting records and provide the Board with adequate reports to make …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of Danby – Audit Follow-Up (2022M-8-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) … The purpose of our review was to assess the Town of Danbys Towns progress …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fServen Volunteer Fire Company – Board Oversight (2024M-97)
… Audit Objective Determine whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company … oversight of financial operations. The former Border City Fire District (District) Department Chief (Chief), who was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalTown of Chesterfield – Town Clerk (2024M-110)
… by conducting a thorough annual audit of the Clerk’s records, the deficiencies identified may have been detected …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … through April 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … Town of Clinton, Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible … Clinton Volunteer Fire Department Inc Oversight of Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialState Agencies Bulletin No. 1003
… All State Agencies Background Pursuant to Section 110 of the State Finance Law, the Office of the State Comptroller … be submitted after the Agency on-line deadline, a request for an “Additional” transaction must be made and granted to … AC 3202 should be faxed to OSC immediately after permission is given for the “Additional” but both the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsState Agencies Bulletin No. 2417.1
… agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. … a schedule of cutoffs and pertinent payroll processing dates agencies must follow. This bulletin provides agency … Submission Date Online Back End Split Entry Effective Dates: Effective fiscal year 2026-2027. Eligibility Criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24171-schedule-agency-payroll-submission-and-availability-reports-and-filesOpinion 90-19
… and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of company) … and Duties (administration of village fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION … subject to the approval of the village board of trustees, address, among other things, eligibility for fire company …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Medicaid Program – Oversight of Health Homes
… through October 2024. About the Program The Health Home Program (Program), implemented in New York in January … Management Agencies that assign members a dedicated care manager to help with obtaining medical, behavioral, and … a Health Home claim is warranted and calculates which rate code should be billed. Key Findings DOH has not consistently …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesOpinion 90-49
… trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The Court went on to state that …
https://www.osc.ny.gov/legal-opinions/opinion-90-49The Domestic Relations Order – Divorce and Your Benefits
… and subject to equitable distribution upon a member’s divorce, pursuant to Domestic Relations Law Section 236 ( … determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a properly … Relations Order (DRO) issued by a New York State court. (For information about a DRO issued by other states, see …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderApplying for Benefits – Career Plan
… benefit applications and other documents are required by law to be filed with the Office of the State Comptroller … you can fulfill the filing requirements by mailing the document to us. We will consider it filed when it is … about meeting a filing deadline, you can mail the document via “Certified Mail — Return Receipt Requested.” …
https://www.osc.ny.gov/retirement/publications/1642/applying-benefitsApplying for Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit applications and other documents are required by law to be filed with the Office of the State Comptroller … you can fulfill the filing requirements by mailing the document to us. We will consider it filed when it is … about meeting a filing deadline, you can mail the document via “Certified Mail — Return Receipt Requested.” …
https://www.osc.ny.gov/retirement/publications/1511/applying-benefitsApplying for Benefits – Police and Fire Plan
… benefit applications and other documents are required by law to be filed with the Office of the State Comptroller … you can fulfill the filing requirements by mailing the document to us. We will consider it filed when it is … about meeting a filing deadline, you can mail the document via “Certified Mail — Return Receipt Requested.” …
https://www.osc.ny.gov/retirement/publications/1512/applying-benefits