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Town of Schaghticoke – Budgeting (2013M-239)
… The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … the town-wide general fund, two water district funds and one sewer district fund. Town officials stated they … operations in subsequent years. Key Recommendations Address the declining fund balances in the town-wide general …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Fishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for … The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town … effectively segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or intact. Cash … officials. Users on each of the Town’s 15 computers were in the local administrators’ group and could therefore …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyHampton Bays Union Free School District – Claims Processing (2013M-333)
Hampton Bays Union Free School District Claims Processing 2013M333
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… our audit was to review the Village’s procedures over the collection of cash receipts for trash bag sales and the … employee wages and salaries, nor does the budget include a schedule of wages and salaries as required by New York State … and salaries or that the approved budget contains such a schedule. Information should include pay rate changes, …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Cayuga County – Court and Trust Funds (2024-C&T-5)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … is maintained as required by law. 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5City of Long Beach – Budget Review (B24-7-4)
… revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are … The proposed budget includes revenue estimates for metered water sales of $5.575 million and sewer rent estimates of $5 … to be realized from a 25 percent increase in metered water rates and a decrease in sewer rents from 130 to 90 …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Hempstead -- Budget Review (B7-15-7)
… of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the … $500,000 from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a … to use the tax stabilization reserve to lessen the real property tax levy. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7City of Oneonta – Departmental Collections (2013M-13)
… January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … central New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the head of City government. The City collected revenues totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Elba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Town of Potsdam – Justice Court (2014M-014)
… our audit was to examine the Court’s records and reports for the period January 1, 2009 through August 5, 2013. … should use pre-numbered duplicate receipts and account for them in a consecutive numerical sequence. Periodically … of our audit was to examine the Courts records and reports for the period January 1 2009 through August 5 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014SUNY Bulletin No. SU-261
… verifying the employee’s enrollment is complete. Main Menu > Payroll for North America > Employee Pay Data USA > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyState Agencies Bulletin No. 1706
… Purpose To notify DMNA agencies of a new deduction code for pre-tax contributions to the New York State Deferred … Emergency (EMG), who receive the following earnings: Earn Code Description ACX Adjust COLA-DMNA State Exempt AFN Adjust … earnings will be taken using the existing deduction code 416 (Deferred Comp). Background At the request of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Morris-Eaton Central School District , Oriskany Central School District and the Vestal Central School District . "In today's fiscal climate, budget … today announced his office completed audits of MorrisEaton Central School District Oriskany Central School District and …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s fiscal climate, budget … level of sensitivity and the potential impact should that data be disclosed, altered or destroyed without … adequate cyber security training and have not adopted a breach notification policy or a disaster recovery plan. For …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … excessive fund balance in various funds. Monticello Joint Fire District – Fiscal Operations ( Sullivan County) The …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsVillage of Cato – Audit Follow-Up (2023M-145-F)
… our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … effectively manage the financial operations of the water fund, establish adequate reserves and develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) … our recommendations in the audit report City of Poughkeepsie Industrial Development Agency – Project Approval … established in 1974 for the benefit of the City of Poughkeepsie (City) and its inhabitants. The IDA is governed …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fCUNY Bulletin No. CU-415
… Affected Employees Hourly EOC employees in Bargaining Unit CC represented by District Council 37 Local 384 Effective … EOC Hourly employees currently assigned to Bargaining Unit CC. OSC Actions The new Bargaining Unit CD and the new … listed below to reflect the change in bargaining unit from CC to CD effective 11/18/2010. Job Code Job Title 019281 EOC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-program