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Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… and separate from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire … example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial activity recorded to the bank statements and/or cancelled check images on a monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialNewstead Fire Company –Internal Controls (2014M-92)
… Newstead Fire Company Internal Controls 2014M92 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic … Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLackawanna City School District – Financial Condition (2014M-119)
… to rely on short-term borrowings. District officials do not prepare cash flow statements and therefore cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hancock Central School District – Financial Condition (2013M-187)
… to the District’s reserves. We found those reserves to be over-funded by approximately $699,000 at June 30, 2013. … and 2012-13 and reduced its unexpended surplus funds to a more reasonable level. However, we found that the Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Town of Barrington – Financial Management (2017M-103)
… 10, 2017. Background The Town of Barrington is located in Yates County and has a population of approximately 1,700. … As of December 31, 2016, the unrestricted fund balance in the general town-wide fund was about $1.2 million, or 273 … of each party’s responsibilities. Annually audit, or cause an audit of, the books and records of all officers and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Germantown Central School District – Financial Management (2013M-230)
… 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven … expenditures. Ensure unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … practices created operating deficits that have contributed to ongoing fund balance deficits in the general fund. During … deficit would have been even greater. The Board failed to audit all claims as required by Village Law. For the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTown of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population … Town of Lindley Financial Management 2012M226 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 1, 2012 through June 30, 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson … Comsewogue Public Library Cash Disbursements and Procurement 2013M316 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Malone is located in Franklin County and has a population … The objectives of our audit were to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of … Agency Project Approval and Monitoring and Administration of the Development Fund 2015M240 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andWyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library resources for the period July 1, 2011 through … Wyandanch Public Library Oversight of Library Resources 2013M399 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… is located in Clinton County. The Town is governed by an elected five-member Town Board (Board) comprising a … services and may have incurred unnecessary costs by not complying with certain bidding requirements and not …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Agencies Bulletin No. 231
… deduction will be taken for the current period only. It is not necessary to enter a Goal Amount when this procedure is followed. NOTE: If OSC has not established an escrow … account and reported to DCJS. When the fingerprint card is processed, the DCJS special escrow account will be charged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingState Agencies Bulletin No. 1165
… employee within the purview of the agreement between the State of New York and the New York State Correctional Officers and Police Benevolent … to the payroll deduction mailbox at payrolldeduction@osc.ny.gov Questions concerning the Retirement Service Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21Eligibility, the Benefit and Filing – Police and Fire Plan
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a … you must retire by the first day of the month following your 70th birthday, even if you have not elected the special …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… disclosures that we have long advocated for. Access to consistent, comparable, and reliable information, across … will greatly improve the state pension fund's ability to assess and address risks and opportunities as we navigate our path to net zero by 2040. “We are all experiencing catastrophic …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalArchived Data and Publications
… Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for … Munis in Stress: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Not … Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Summary …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publications