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Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … financial operations for the period January 1, 2012, to March 18, 2013. Background The District is a district … the Treasurer did not submit monthly financial reports to the Board, but has filed the required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mTown of Galen – Financial Management (2014M-341)
… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, … and manage the ambulance service as a Town department in accordance with law. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… January 1, 2015 through May 19, 2016. Background The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. The Town is governed by an elected five-member Town Board. The … owe the general fund $100,020 and $13,745, respectively. All amounts billed could not be traced to deposits, all …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… When a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the contract … When a State agency awards a term contract that allows for the purchase of commodities on an asneeded basis the contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… State Comptroller Thomas P. DiNapoli, Saratoga County District Attorney Karen A. Heggen, the New York State Police and the New York State Department of Motor … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… Purpose of Audit The purpose of our audit was to determine whether District officials used public resources economically and appropriately for the period January 1, 2011, to October 31, 2012. Background The Roosevelt Fire District … The purpose of our audit was to determine whether District officials used public resources …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… the ambulance operations. Conaway’s plea followed her arrest last fall after a joint investigation by DiNapoli, …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not … the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment of preventative maintenance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Unified Court System Bulletin No. UCS-242
… the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drTown of Glenville – Justice Court Collections (2016M-246)
… 30, 2016. Background The Town of Glenville is located in Schenectady County. The Town, which has approximately … full-time clerk. The Justices’ total combined collections in 2015 totaled approximately $390,600 for fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of Rotterdam – Water Rents (2016M-347)
… the Town’s water rent billing and collection procedures for the period January 1, 2015 through June 30, 2016. … $1.1 million of metered and unmetered water revenue for 2015. General fund budgeted appropriations for 2016 total approximately $14.6 million. Key Finding Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347State Agencies Bulletin No. 2290
… Work-Related Clothing Allowance is supplemental taxable income, will be included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceState Agencies Bulletin No. 2388
… is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance Allowance and 2025 CSEA ISU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2388-2025-csea-work-related-clothing-allowance-and-2025-uniform-maintenanceState Agencies Bulletin No. 2175
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA ISU Uniform Maintenance Allowance and 2023 CSEA … The purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA ISU Uniform Maintenance Allowance and 2023 CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceState Agencies Bulletin No. 2073
… Clothing, the allowance (up to $58.00) is paid by separate check as explained in the 10/24/2022 OER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2073-2022-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceDivision of Housing and Community Renewal Bulletin No. DH-74
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-74-april-2015-district-council-37-dc37-salary-increase20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Social Security Law (RSSL). You must separate from service on the last day of the month following the month in which you … Benefit With at least 20 years of creditable service, your pension will be 50 percent of your FAE. If you retire at age … exceed 50 percent of your FAE. If you made voluntary contributions to PFRS, your benefit will also include an …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Company Secretary inappropriately used a Company credit card for personal purchases of at least $1,100 without … cash disbursements, cash receipts, purchasing, credit card usage and claims auditing. Periodically review bank statements, bank reconciliations, canceled check images, invoices, receipts and the Treasurer’s reports and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Bolivar – Community Development Block Grant (2013M-353)
… management of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through October … $400,000 New York State Community Development Block Grant (CDBG), and contracted with Cuba Community Development … The Board did not develop or implement procedures to track CDBG funding and document how the grants were spent and that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353