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Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s … did not maintain adequate supporting documentation for 25 deposits totaling $37,256. The central treasurer did … with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andTown of Freetown - Records and Reports (2018M-213)
Determine whether the Supervisors maintained complete accurate and uptodate accounting records and reports to allow Board to properly manage Towns finances
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Slingerlands Fire District – Professional Services (2014M-250)
… of the State, distinct and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Yates County – County Clerk Cash Receipts (2015M-223)
… our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015. … record some cash receipts in the accounting system under a generic user name. Key Recommendations Establish policies and procedures …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Village of Schuylerville – Procurement (2014M-228)
… of goods and services as required by statute. A purchase awarded by the best value method, in which non-price factors … Recommendations Ensure that competitive bids or offers are awarded in accordance with statute. Provide guidance relating …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Longwood Public Library – Bank Account Management (2015M-309)
… Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an … nine-member Board of Education and operates one school, with approximately 740 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsMassapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water district. …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Audit The purpose of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 … in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… if cash disbursements were properly approved and made for appropriate Company purposes for the period January 1, 2014 through January 31, 2016. … Fire District and provides fire protection services for portions of the Towns of Greenfield and Wilton in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Unified Court System Bulletin No. UCS-122
… Purpose To notify agencies of a new voluntary insurance deduction code. Background The New York State Court … has requested a new deduction code for Group Life Insurance offered through Unum Provident Insurance for their members. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceState Agencies Bulletin No. 1885
… beginning Administration paychecks dated January 6, 2021 and Institution paychecks dated January 14, 2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesOpinion 90-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … pertaining to overtime (Civil Service Law, §201[4]; Spring Valley PBA v Village of Spring Valley , 80 AD2d 910, … time off that may be accumulated (29 USCS §207[o][a][3]). We suggest, therefore, that you contact the U.S. …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 97-26
… (2) A fire district board of fire commissioners may permit specialized firefighting equipment, the cost of which was … based on the anticipated use of the equipment? (2) May specialized firefighting equipment, purchased for use within … opinion that, in appropriate circumstances, the cost of specialized equipment that is required to provide effective …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 2004-1
… aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 … 1969, the Legislature amended section 209-b(1) by adding a new paragraph (b) to authorize municipalities and fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… Assemblymember Clyde Vanel, would raise the Community Bank Deposit Program (CBDP) cap from $20 million to $30 … outdated constraints, while increasing the Community Bank Deposit Program cap ensures more public funds can flow … Carlos P. Naudon, president and CEO of Ponce Bank . “We are also grateful to the Senate and Assembly …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicOther Bulletin No. 55.1
… the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 475 CSEA Hourly Dues 500 Medicare Deficiency 501 … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO and Retro (RXX)) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilComptroller DiNapoli Releases Municipal Audits
… or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Statement on New York City Budget
… billion that it faces beginning in City Fiscal Year (CFY) 2027. For years, my office has identified budget risks … scope of these expenses in its Preliminary Budget for CFY 2027 next month. “As the federal and state budgets come into …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budget