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City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… adopted budgets that were not based on prior year’s actual results of operations. The City’s debt service costs grew by … trends because the Council did not require that the Commissioner prepare and present detailed and periodic … to prepare a realistic budget based on prior year’s actual results for the Council to approve and monitor throughout the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Shandaken – Payroll (2013M-201)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is governed by a Town … $5,538 that she was not authorized to receive and paid her husband, a Highway Department employee, $1,800 that he …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Village of Spencer – Financial Condition (2013M-119)
… expenses, such as capital projects, or to reduce future tax levies. Attend local government training on fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … 1, 2011, through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and … Village of Gowanda Procurement 2013M175 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities … January 1, 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of … The purpose of our audit was to examine the Towns financial activities …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… ambulance funds to pay her personal utility bills, Direct TV Service and her husband’s membership to the New York State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementExamination of Travel Expenses
… travel rules and regulations, travel between an employee’s residence and official station is considered commuting and is … respectively, for the employee to commute between his residence and his main work location. Department officials …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… usually performed on time, there was still an opportunity for improvement because this was not always the case. We … that Transit and Railway re-assess the 80-percent goal for timeliness of inspections to determine whether a higher … possible savings from extending the inspection interval for the newest classes of cars. Key Findings MTA – NYC …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… manage the Fund,” DiNapoli said. “We are fortunate to have her with us.” “Anastasia’s experience across the spectrum of … as we continue to build on the gains we have made in recent years and look for innovative opportunities that … graduated Summa Cum Laude from Yale University with a B.S. in Applied Mathematics. About the New York State …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerTravel Advisory No. 2
… and tax home designations to ensure the designations are appropriate. This includes assessing designations for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelState Agencies Bulletin No. 145
… dates of 08/20/1998 through 06/09/1999 in Deptid XXXXX. Payroll Register and Employee's Check/Advice The Earn Code … RCN and the adjustment amount will be displayed on the payroll register and the employee's check or direct deposit … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Alden Central School District – Fuel Management (2024M-90)
… manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel purchased and unit price charged, controlling fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Town of Perth – Conflict of Interest (2024M-142)
… of interest which means they did not follow New York State General Municipal Law (GML) Article 18 and the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Opinion 2005-3
… district) REAL PROPERTY -- Sale (leaseback of occupied building by school district) SCHOOL DISTRICTS -- Powers and … of parking garage); (sale and leaseback of occupied building) EDUCATION LAW §§402, 1709(11); GENERAL MUNICIPAL … Law §72-j authorizes the governing board of a “municipal corporation” to, inter alia , acquire real property for or …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 92-39
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Improvement Districts … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to … Whether persons who do not own taxable real property in a proposed district are entitled to vote in a special …
https://www.osc.ny.gov/legal-opinions/opinion-92-39State Agencies Bulletin No. 750
… Grade The following procedures must be used by the agency when reporting transactions in Pay Period 14L: For Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/750-october-2007-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 891
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/891-april-2009-performance-advances-graded-and-ns-equated-grade-employees