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Town of Shelby – Financial Management (2012M-206)
… in the computerized accounting system, adjusted bank balances were approximately $997,800 less than cash …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has 10 members, … process. The School does not verify student information by periodically requiring new proof of residence, such as a …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… of Fishkill, in Dutchess County. The District is governed by an elected five-member Board of Fire Commissioners. … funds, instead of a bank or trust company as required by General Municipal Law. The Board borrowed $100,000 each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… Board aggregately over-estimated revenues for mortgage tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… January 1, 2011, to February 29, 2012. Background The Watertown Housing Authority is a municipal housing authority … created to provide low-rent housing in the City of Watertown. The Authority is governed by a seven member Board …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … June 1, 2011, to May 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
Village of Liberty Financial Condition 2013M109
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor and four … the inherent internal control weaknesses of a small office by having a part-time Deputy Clerk-Treasurer (Deputy) collect … without any additional verification or assistance by her Deputy. With these incompatible duties, the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7State Comptroller DiNapoli Releases School District Audits
… disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check disbursements (totaling $176,847) and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsCollege of Geneseo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited … expenses consisted of charges for rental cars utilized by various College staff. Key Recommendation None Other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village … Village officials did not: Ensure an independent review of Parks and Recreation Department (Department) claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Wayne – Justice Court (2013M-52)
… a population of approximately 1,000. The Town is governed by an elected Town Board comprising four councilpersons and … day of the succeeding month and remit moneys received by the Court to the Town Supervisor. … Town of Wayne Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Philipstown – Financial Management (2024M-100)
… report – pdf] Audit Objective Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed … the audit period, the Town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the … our comments on issues raised in the Town’s response letter. … Determine whether the Town of Philipstown Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Comptroller DiNapoli Releases Municipal & School Audits
… reported court and trust funds. The records maintained by the county clerk and surrogate’s court were up to date and … Auditors found county officials: overestimated revenues by a total of $1.6 million, an average of $410,000 or 29% … not: adopt a comprehensive investment policy as required by state law; solicit interest rate quotes or invest …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1837
… This bulletin is superseded by Payroll Bulletin 1837.1 Purpose The purpose of this … or is caring for an individual who has been affected by COVID-19. The Federal Emergency Paid Sick Leave Act … if they are subject to quarantine or isolation, advised by a health care provider to precautionary-quarantine, or are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19Environment, Energy and Agriculture – 2021 Financial Condition Report
… for SFY 2021-22 authorized a bond act to be considered by voters at the ballot box in November of 2022 entitled the … Bond Act of 2022: Restore Mother Nature.” If approved by the voters, the ballot question would authorize the … in New York from certain criteria pollutants covered by the National Ambient Air Quality Standards, excluding …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… The information in this section is intended to aid State agency managers in establishing or enhancing the agency’s contract monitoring … determine whether contractors deliver goods and services in accordance with the contract terms and other requirements. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringOpinion 89-31
… of a city may bring a petition to remove an elected city official through recall election. Under such a procedure, a city official would be removed from office before the end of his …
https://www.osc.ny.gov/legal-opinions/opinion-89-31What is a Defined Benefit Plan?
NYSLRS retirement plans are defined benefit plans Your plan provides benefits such as a lifetime pension COLA disability and death benefits
https://www.osc.ny.gov/retirement/members/defined-benefit-planUnified Court System Bulletin No. UCS-324
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor … for the April 2023 JLP payment provided the employee: Is in an eligible bargaining unit on 04/01/2023; and Has a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-payment