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City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… complete report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 463 applicable physical … Assess whether the City of Rome City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… July 31, 2015. Background The Town of Ausable is located in Clinton County and has a population of approximately … Chesterfield. Ensure that penalties are correctly assessed on all delinquent accounts. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274State Agencies Bulletin No. 2003
… report NBEN744. Affected Employees: Employees who appear on the NBEN744 are affected. Background: To simplify agency … garnishments per the agency responsibilities provided in Payroll Bulletin 331 . Questions: Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsAlternative and Out-of-Service Death Benefits – State Police Plan
… your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of … ten years of credited service, but you have not retired, and you die less than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of … years of credited service, but you have not yet retired, and you die less than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsBecoming a Participating Employer – What Every Employer Should Know
… benefits. The process of becoming a participating employer in NYSLRS begins with you providing us with a roster of … a police officer or paid firefighter must participate in the Police and Fire Retirement System (PFRS). … pension benefits. The amount of the deficiency depends on your employees’ years of service, salary and age at the …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Attorney and State Police. “Gaylor Jr. betrayed his duty to his community by allegedly stealing funds meant to protect the citizens of Olean to fund his personal business and lifestyle,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentBest Practices – Information Technology Contingency Planning
… It should include the frequency and scope of backups, the location of stored backup data, the specific method for … in the event of an emergency. Store Backups in an Offsite Location – Backups should be secured in an offsite location that meets the organization’s data security …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The … The Board did not oversee purchasing, audit claims, obtain written monthly financial reports from either … detection by making purchases with the Company’s bank debit card and on the Company’s credit with vendors. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village … rights to users of the Village’s financial software based on their job descriptions while ensuring they cannot be …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Downsville Fire District – Procurement and Claims Audit (Delaware County) The board did not ensure … not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not perform an annual audit of the treasurer’s records for 2017 and 2018. The treasurer did not file required annual … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who … To explain the General Checking Account bank change from Key Bank to Fleet Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksCity of Olean – Budget Review (B17-1-3)
… accumulation and use of fund balance. Include potential salary increases within department line items or restore the …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Asylum Seeker Spending Report
… between State Fiscal Year (SFY) 2022-23 through SFY 2026-27 for emergency spending related to people seeking … for asylum seekers totaled $2.65 billion through March 31, 2026. Figure 1 – State Spending by Agency (through month … Note: Spending from April 1, 2023 through March 31, 2026. Figure 2 – State Spending by Activity (through month …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportOpinion 88-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. … for village purposes is a question of fact. This is in reply to your inquiry concerning the proposed conveyance …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… services for eligible homeless families and individuals in the City and for fiscal oversight of the homeless … rates and rate guides listing recommended rates based on shelter type and RFP-established amounts. To administer … homeless shelters for single adults and families. In August 2016, following a comprehensive 90-Day Review of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesEmployer Contribution Calculation
… system (the Retirement System or System) on the basis of rates determined on known salaries from the prior fiscal year …
https://www.osc.ny.gov/legislation/employer-contribution-calculationOpinion 2001-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5State Comptroller DiNapoli Releases Municipal & School Audits
… capital projects, it was not aware of project overruns, cash flow issues or financing source shortfalls. Moreover, a … the costs to construct water districts was unfairly paid for by taxpayers not living in or receiving benefit from … or include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the town …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1