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South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… complete report - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers … and members were not in a position to monitor and assess the Department’s financial status. We found: Adequate bylaws … $65,658 was disbursed without any review or approval and the President routinely signed blank checks. The Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesState Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. … dated January 14, 2010 Background Pursuant to a Memorandum of Understanding between the NYS Education Department and … To inform agencies of the new Additional Pay Earnings codes and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindOversight of the Educational Opportunity Program
… To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed … from July 2019 through December 2024. About the Program SUNY operates the EOP, which provides access, support, and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programEastport Fire District – Procurement (2025M-50)
… Objective Did the Eastport Fire District (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – … (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Rivendell School – Compliance With the Reimbursable Cost Manual
… documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … ended June 30, 2014. Background Rivendell is a Brooklyn, New York-based not-for-profit organization that is authorized by …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualDiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… and better gun background checks and took time to join me in an effort to educate others on childhood obesity. I …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyOpinion 2001-8
… as the dissolved fire protection district. (2) There is no authority for a fire district to establish a scale of … zones in which the rate of tax for fire district purposes is different from the rate for other zones or for the portion … that certain fire district taxpayers own multiple parcels is not a sufficient reason, pursuant to the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Town of Corning – Procurement (2020M-93)
… report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors and 10 … Officials also did not enter into a contract with any of the 10 providers. A one year mowing contract was awarded …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Village of Atlantic Beach - Cash Disbursement (2018M-253)
… totaling $380,938 were paid before audit that were not authorized for such prepayment. Village officials paid 40 credit card charges totaling $7,187 (of 103 charges totaling $16,999 … Claims paid before audit should be limited to those authorized under Village Law and presented at next regular …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… allowances by 18 days. Five employees were overpaid 55 days totaling $7,154. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Opinion 89-28
… the expenditure of available general town funds to pay for the advance planning of capital improvements. If the … district, when established, must reimburse the town for the cost of the plans. TOWN LAW, §§192-a, 194-a, 202, … existing water district has expressed a willingness to pay for the construction of a new storage tank to serve the homes …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… (Board) reported assessable expenses and compliance with relevant statutes related to the administration of Sections … Boards reported assessable expenses and compliance with relevant statutes related to …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Retirement Benefit Summary Tier 6 ERS
… A summary of membership benefits for Tier 6 New York State and Local Employees Retirement System members …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ersLawrence Union Free School District – Financial Management (2025M-115)
… Did the Lawrence Union Free School District District Board of Education Board and officials properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Department were properly receipted, deposited and reported to the Town Board. Key Findings The Board did not develop a comprehensive cash collections policy to provide guidance for payments received at the Department. … 2018 and May 2019, the Department generated receipts up to 21 days after registration and remitted money up to 24 …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… and the New York State Police announced the arrest of Shannon Tiede, the clerk of the Town of Alexander, for allegedly stealing nearly $3,000 from the … Finnell and the New York State Police announced the arrest of Shannon Tiede the clerk of the Town of Alexander for …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsOpinion 2003-7
… Development v T own of Monroe , 300 AD2d 573, 752 NYS2d 546; Long Clove v Town of Woodbury , 303 AD2d 383, 755 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7State Agencies Bulletin No. 238
… Purpose To explain OSC and agency procedures when filled positions are abolished or … (employee is on a leave of absence without pay). OSC and Agency Procedures OSC will use the attached … Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. In the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsOther Bulletin No. 52
… Unit Code (BU78) will be established for all employees in agency 19001 currently in Bargaining Unit 79. Background OSC has determined that the … Deduction eligibility remains the same for employees in Bargaining Unit 78. As a result, OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsState Agencies Bulletin No. 1221
… 02, 03, 04, 41, 42, 47, 79, 87 and 97 Effective Date(s) Administrative Paychecks dated January 2, 2013 Institution … for Dues (Code 201) and Agency Shop Fee (Code 212) based on the annual salary amounts as follows: Annual Salary … part-time to full time or vice versa) or an employee is placed on Sick Leave at half pay. These amounts should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1221-civil-service-employees-association-csea-local-1000-dues-and-agency