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Pension Payment Calendar
… sooner. Click here for a PDF of the pension payment calendar that you can print. 2025 December If you have … direct deposit, your check was mailed on December 30. 2026 Calendar (January – December) M = Check Mailing Date D = Direct Deposit Date 2026 Pension Payment Dates Month Check Mailing Date (M) …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… Essex County Agricultural Society (the Society), has been arrested for allegedly stealing more than $60,000 in funds … the Essex County Agricultural Society the Society has been arrested for allegedly stealing more than $60000 in funds …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairHigher Education – 2023 Financial Condition Report
… states, or 45 percent compared to 22 percent of students nationwide in Spring 2023, according to the National Student Clearinghouse. Costs and Financial … percent in 2020 and 8.6 percent in 2018. New York’s figure is marginally higher than the national average in 2022 (0.87 …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… have adequate procedures to review invoices for inpatient hospital services provided to County inmates and verify that … claims for third-party insurer reimbursement for inpatient medical services. While the County has negotiated rates for … Strengthen procedures for reviewing inpatient hospital claims to ensure that they are properly coded and …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123City of Ogdensburg – Budget Review (B3-16-20)
… amount of interfund revenues from both the water and sewer funds. On October 11, 2016, the City Council adopted a … Closely monitor the financial position of the water and sewer funds to ensure service rates are sufficient to support …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Greene County Industrial Development Agency – Management Practices (2013M-95)
… roles with businesses that received benefits from GCIDA. This includes lease and PILOT agreements related to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementErie Community College – Board Oversight and Management of College Resources (2015M-212)
Erie Community College Board Oversight and Management of College Resources 2015M212
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesEndwell Fire District – Controls Over Financial Operations (2013M-277)
… property taxes. Key Findings The Board did not ensure that all disbursements were for proper purposes. The Board did not … not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses … long-term capital plan. Key Recommendations Ensure that all expenditures are for allowable purposes and audit all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The … of $2.5 million from employee participation in an early retirement incentive are included in the proposed budget. The … Pass a local law overriding the tax levy limit before adopting the proposed budget. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany … Albany Leadership Charter High School for Girls Professional Services 2013M283 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… of over $59,000 in Village funds without detection. This occurred because the Board allowed the former Treasurer … operations and fiscal health. Although the Board did not pass a resolution establishing a petty cash fund, the former … and reviewing detailed monthly financial reports. Pass a resolution to establish a revolving petty cash …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… procurement policy did not specify the number of quotes or request for proposals (RFPs) to be obtained for … $84,000 to 13 vendors without obtaining the required quotes or RFPs. The Board adopted a comprehensive policy … the procurement policy to include the specific number of quotes or RFPs Village personnel should obtain when …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal … taken over the services the Village previously provided to its residents. The Town Board, which is composed of five … the Town’s financial operations and take timely action to maintain the Town’s financial stability. The fund balances …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… The Board has not implemented compensating controls to address the lack of segregation of duties performed by the … There was no evidence that the Board conducted an audit of claims. Although fuel consumption records were kept for … to the Treasurer preparing pay checks. Perform a thorough claims audit and approving claims before the Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. The Village Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted … 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, … Highway Superintendant maintained adequate perpetual fuel inventory records for most of our audit period that included … computerized fuel system and did not compare a perpetual inventory record to physical inventories of fuel on hand. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Charlotte Valley Central School District – Financial Condition (2013M-232)
… to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within Delaware, … Charlotte Valley Central School District Financial Condition 2013M232 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… by approximately $55,900, or 50 percent of its budget. This significant variance was partially offset by general …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Centre is located in the Town of Hempstead, Nassau County. The Village is governed by an elected Board of … at a secure off-site location for retrieval in case of an emergency. Develop a formal disaster recovery plan that … provides guidance for employees if the Village’s computer operations are interrupted or its IT systems or data incur …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationCity of North Tonawanda – Financial Operations (2012M-203)
… 1, 2011, to August 31, 2012. Background The City of North Tonawanda is located in Niagara County and has … City of North Tonawanda Financial Operations 2012M203 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203