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Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners consists of … financial recording and reporting were followed. In addition, the Treasurer does not reconcile the bank … these claims. However, the Board does not see check images in the subsequent month to verify that prior approved claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsFairview Fire District – Financial Operations (2024M-138)
… financial operations and were not transparent. As a result, there was limited assurance the information used by … informed decisions relating to District operations. As a result: The Board improperly assigned the duties of the … Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Alden – Town Clerk/Tax Collector (2024M-106)
… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Campbell-Savona Central School District – Student State Aid (2024M-79)
… officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically: $57,176 in estimated State aid was not properly claimed by the District for four special education students. $8,777 in potential State aid was not properly claimed for five …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Hamburg Industrial Development Agency Project Approval and Monitoring 2015M32 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDelaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and has … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Global Concepts Charter School – Cash Disbursements (2017M-126)
… period July 1, 2015 through March 17, 2017. Background The Global Concepts Charter School is located in in the City of … Global Concepts Charter School Cash Disbursements 2017M126 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Village of Suffern – Budget Review (B26-6-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Key Findings The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the District … actual needs and include realistic estimates based on historical trends or other identified analysis. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andChateaugay Central School District – Leave Accruals (2016M-149)
… School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Liberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Town of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Receiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower monthly benefit to provide for a possible payment to a designated beneficiary … how they affect your potential benefit, and then save or print it. Sign in to your Retirement Online account , go to …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionState Authority Contracts on Open Book NY
… of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts … eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is required to … Act, fewer State authority contracts are reported on Open Book New York in comparison to State agency contracts. In …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyCUNY Bulletin No. CU-523
… instructions for processing the CUNY Health Benefits Buy Out Waiver Program. Affected Employees Eligible CUNY … employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-523-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-476
… instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-476-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-498
… instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-498-city-university-new-york-cuny-health-benefits-buy-outComptroller DiNapoli Releases Municipal Audits
… Fishers Island Waste Management District – Purchasing (Suffolk County) The district’s purchasing policy does not … duties or establish sufficient compensating controls. Two golf course employees were compensated more than $16,000 over …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several … which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon … PFRS Tier 2 5 and 6 members under Sections 381b Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and West … spent appropriately and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga … Department or the Office of State Comptroller. Also, library officials have not established procedures to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0