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Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected … Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… all claims, require adequate supporting documentation for all claims or annually audit, or provide for an audit of, the Supervisor’s records and reports. The … records and reports. File AUDs and tax cap forms in a timely manner. … Determine whether the Town of Decatur …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… she did not keep adequate documentation to support all financial activity or prepare monthly bank … records with supporting documentation to account for all of the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 residents. The Town is … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Hampton – Justice Court Operations (2013M-305)
… internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required … internal controls over the Courts financial activity for the period January 1 2012 through June 30 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Lists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ .xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsEnglish Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… systems in place to provide reasonable assurance that it is managing Federal award programs in compliance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is progressing too … Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their station components … to be done,” DiNapoli said. “Worn or damaged stairs and platform edges pose risks for riders, while broken tiles, …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsState Agencies Bulletin No. 1032
… to the State of New York-NYSCOPBA Amendment to the Final and Binding Award of Tripartite Panel #1A 2008-08, that provides for an increase to the guaranteed Pre-Shift Briefing minimum … Briefing shall be increased from $1,248 to $2,080 annually for all members of Bargaining Unit 01 who are employed by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOversight of Persons Convicted of Driving While Intoxicated
… period August 15, 2010 through June 25, 2015. Background In New York, Driving While Intoxicated (DWI) is a serious … to install and maintain an ignition interlock device (IID) in any vehicle they own or operate. An IID connects to the … BAC exceeds the allowable level preset into the IID (.025 in New York State), the IID will send an alert to the device …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOpinion 2006-9
… -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of a town sewer district to a county on behalf of a county district pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Town of Stamford - Annual and Claims Auditing (2018M-227)
… Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Available Options – Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… benefit. It provides for the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1822/available-options