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Collection of Fines Related to Tenant Complaints (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Collection of Fines Related to … regarding the nearly 1 million regulated apartments in New York State. Our audit focused on harassment and … cases. Harassment cases are scheduled for mediation conferences for resolution after the harassment complaint is …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followState Agencies Bulletin No. 2025
… for processing the retroactive Special Assignment to Duty Pay (SAD) payments for 2020 and 2021 for PEF employees, for … the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate control environment to protect taxpayer assets during the period of January 1, … or establish sound policies and procedures related to credit cards. The District’s capital asset policy does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardDivision of Housing and Community Renewal Bulletin No. DH-22
… reaches five (5) or ten (10) years of continuous service at or above the Job Rate of their position. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and have five or … after July 1, 1973. If you are a Tier 2, 3, 5 or 6 member with five or more years of credited service, you may choose … of tier, if you work for an employer that offers a special retirement plan, you must retire by the first day of the …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planRochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435School Districts’ Energy Performance Contracts (2015-MR-1)
… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central … [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and/or energy savings achieved … which energy services are installed, maintained or managed to improve the energy efficiency of, or produce energy for, a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Housing Authority Administrative Expenditures (2016-MS-2)
… November 25, 2015. Background Housing authorities are public corporations that generally provide affordable housing … incomes. Housing authorities around the State manage both public housing units and Section 8 housing vouchers. Each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2State Comptroller DiNapoli Releases Municipal Audits
… adequate in addressing what periodic financial reports the company had to provide the district. Annual Update Documents … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of New Baltimore – Procurement Practices (2013M-203)
… indicated that the purchases were not made through OGS or County contract. The required prior Board approvals of … adequate documentation. Ensure all purchases made under OGS or County contracts are properly documented and adhere to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Cheektowaga Central School District - Capital Project Management (2022M-90)
… for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … did not ensure change orders were submitted timely to the New York State Education Department (SED) for … competition through bids when required, or request quotes to provide assurance the District is receiving the lowest …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Stay Informed – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Stay Informed
https://www.osc.ny.gov/retirement/publications/1517/stay-informedHammondsport Central School District – Multiyear Planning (2024M-54)
… plan did not include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Town of Ripley – Town Clerk Collections (2024M-139)
… the Clerk’s collection practices. Town officials agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Eden - Real Property Tax Exemptions (2018M-231)
… by adequate documentation. Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, … $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Muttontown - Board Oversight (2018M-251)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Unified Court System Bulletin No. UCS-168
… (Code 546) available to certain employees of the Unified Court System through AXA Equitable Life Insurance Company. Affected Employees Unified Court System judges in Bargaining Unit 86 Effective Date(s) Administration pay checks dated May 11, 2011 OSC Actions OSC will automatically process deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0Special Accidental Death Benefit – Career Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitStony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… 1, 2013 through March 31, 2015. Background The Stony Creek Volunteer Fire Company provides fire protection services for the town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015m