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Are You Vested? And What It Means
… Are You Vested? Being vested means that you have earned … 4 members who have at least five years of credited service are vested. As of April 9, 2022, Tier 5 and 6 members also … service retirement benefit. Effective immediately, if you are a Tier 5 or 6 member with five or more years of service …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansTown of Putnam – Accounting Records and Reports (2022M-188)
… in the general fund and understated in the highway and fire protection funds. $49,765 in sales tax and other …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188West Webster Fire District – Financial Management (2023M-23)
… – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners (Board) effectively managed fund balance. … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … ability to monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash … Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the Town’s 2020 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… approximately $85,000 during July 2021 through October 2022. Did not detect billing discrepancies in the invoices …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andDiNapoli Statement on Legislation Restoring Contract Review Authority
… the Senate on May 18, 2022. “The Comptroller’s independent contract review is an essential and important deterrent to … supported its passage. I also want to thank the many good government groups that understood the importance of our … to get this oversight restored. This is a win for good government and taxpayers. “I urge Governor Hochul to sign …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityTown of Dix – Justice Court Operations (2022M-06)
… Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated … . Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last … For the first time since 2019 property tax levy growth for school districts will be capped at 2 up from 123 last …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, beginning July 1, 2021, highlights the critical role a continued economic … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has … New York Citys adopted $987 billion FY 2022 budget beginning …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetTown of Glen - Water and Sewer Operations (2023M-167)
… customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for … accounts and periodically reconcile control accounts with billing records. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Town of Bergen – Town Supervisor (2024M-30)
… transactions without oversight. Did not obtain timely reimbursement of $130,000 in payroll expenditures from the … records with monthly bank reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Schoharie County Court and Trust Funds (2022-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. … from the estate is unknown, in certain circumstances, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer established adequate …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0AFR Modernization - Validation Rules in the Statement of Indebtedness
In this session, you will learn how to resolve broken validation rules (edits) in the Statement of Indebtedness. Our staff will provide some live examples in the application and will demonstrate resources being developed to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-validation-rules-statement-of-indebtedness-02-10-2022.pdfVillage of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Tioga – Long-Term Planning (2022M-181)
… report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and … and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … corrective action . Appendix B includes our comments on certain issues they raised in their responses. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181