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Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… financing, managing and operating public water and sewer utilities in Rensselaer County and neighboring local …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Lima Public Library – Procurement (2017M-295)
… Town of Lima in Livingston County. The Library is governed by a five-member Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… November 30, 2015. Background The Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) is an … approximately 8,500 students, is governed by a nine-member Board of Education elected by the boards of the component … FranklinEssexHamilton Board of Cooperative Educational Services Payroll 2016M27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… 31, 2015. Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The … which operates one school with approximately 260 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments … which provides 59 educational and administrative services to its component school districts, is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesUnified Court System Bulletin No. UCS-68
… narrative description for Deduction Code 391 to: DC 37 VIP Winston Fin. Svs . This applies to DC 37's voluntary … by Winston Financial Services. The current narrative is DC37 Personal Lines-OCA . OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-68-new-narrative-description-deduction-code-391Division of Housing and Community Renewal Bulletin No. DH-10
… Code 391. Affected Employees Employees represented by District Council 37, Bargaining Unit 67, with a voluntary … to DC 37's voluntary insurance program administered by Winston Financial Services. The current narrative is DC37 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-10-new-narrative-description-deduction-code-391Taconic Hills Central School District – Financial Management (2019M-155)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Justice Court Fund - Town and Village Court Revenue Report Data Description
… Data Source Certified monthly reports submitted by town and village …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionOpinion 88-15
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated … of an incorporated insurance agency. You ask whether there would be a conflict of interest if the village or …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Special Disability Benefits – Special 20- and 25-Year Plans
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Malta Ridge …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… said. “I thank DA Wetmore and the State Police’s Bureau of Criminal Investigation for working with my office to fight …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… period July 1, 2014 through April 26, 2016. Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and … Monroe 1 Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesHammond Central School District – Financial Management (2024M-70)
… Audit Objective Determine whether the Hammond Central School District (District) Board of Education (Board) and … Determine whether the Hammond Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Wyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… receipts for trash bag sales and the summer recreation program to ensure accountability and examine the Board’s … reports. Board minutes do not contain a resolution listing employee wages and salaries, nor does the budget include a … Ensure that the Board minutes contain a resolution listing employee wages and salaries or that the approved budget …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of New Berlin – Ambulance Company Loan (2013M-22)
… 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Oneonta – Departmental Collections (2013M-13)
… collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13