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Town of Brant – Justice Court (2014M-180)
… Submit monthly reports to the JCF no later than the 10th of the following month. Review and analyze all open case …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing … Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… “My family and I mourn the passing of my beloved father, Nicholas P. DiNapoli. Dad passed away at the age of 92 on Sunday. To us, he was just the greatest father and grandfather in the world. My brother James and I are … My family and I mourn the passing of my beloved father Nicholas P …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Purpose of Audit The purpose of our audit was to determine whether Justice … were adequately designed and operating effectively for the period January 1, 2015 through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Albion – Financial Management (2021M-29)
… of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete fund balance in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Southampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… mirrors, hand dryers and grab bars mounted at the proper height. Three components in the parking lot, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… interior signs with raised lettering and Braille, and closing speed of at least five seconds for doors with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… such as grab bars in the restroom at the proper length and height. Four components at the Fire Station, such as a … service counter and call buttons at an accessible height. Three components at the Police Station, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … Determine whether City of Middletown City officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Beacon City School District – Information Technology (2023M-143)
… be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control weaknesses that we communicated confidentially to District officials, we found that officials did not: … 1,280 accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… capital projects or certain repair costs. Planning today and saving incrementally can help reduce the financial impact … of such expenses on your annual budget. Establishing and funding allowable reserve funds for a specific intended … purpose can smooth out spikes in both expenditures and revenues. Saving for future capital needs can also reduce …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Police Bulletin No. SP-170
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2016 State Police Holiday Bonus Payment and to provide agency instructions for … To inform the Division of State Police of OSCs automatic processing of the 2016 State Police Holiday Bonus Payment and to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-170-2016-state-police-holiday-bonus-paymentPayroll Improvement Project Bulletin No. PIP-018
… year-to-date maximum limit for the V Code, the system will no longer take contributions from those earnings. The V Codes … CompLmt ERSBT5 285,000.00 NYSERS Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 … CompLmt ERSBT6 225,000.00 NYSERS Pensionable Earnings (No OT) Tier 6 Plan Year (4/1 - 3/31) Governor's Salary V05 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservIX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, … request to the Division of the Budget (DOB) to approve the transfer of federal grant funds to a state fund. The … section, year, page and lines of the law authorizing the transfer; Federal Fund(s), Project ID(s), and amounts from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… to provide accurate, annual reports of its real estate holdings, and has sold several for as little as $1 with … published report may still not correctly account for ESD’s holdings or their disposal. ESD reported that as of June … stated they established new management of its real estate holdings and said it initiated quarterly meetings regarding …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Oversight of Disability Services
… Title II of the Americans with Disabilities Act of 1990 (ADA) prohibits discrimination on the basis of disability by … they may also be used as a guide to determine when and how to enhance accessibility within existing structures built … Key Recommendations To SUNY Administration: Continue to work with SED to provide training and education to campuses …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesState Agencies Bulletin No. 1952
… information and processing instructions regarding the PEF Nurse Uniform Maintenance Allowance. Affected Employees … of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance Allowance. Effective Dates The PEF … based on the employee’s Payroll Status and work percent on Job Data as follows: Payroll Status and Work Percent on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-represented