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Village of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and … based on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… Agriculture and Markets Law (AML).As a result, consumers are at increased risk of paying more than necessary for goods …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Hammond Fire District – Board Oversight (2024M-151)
… whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … Reports (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, … reported. Furthermore, although the Board adopted a code of ethics, it did not adopt the required procurement or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… financial operations. We determined that: District funds are not adequately safeguarded and not spent in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Wyandanch Union Free School District – Budget Review (B25-7-3)
… 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … and $600,000 to the Village of Corfu. $13.5 million to Nassau County for the Bay Park Wastewater Treatment Plant. … Fence and Guard Rail Corp. for replacement of overhead sign structures at 26 locations in Suffolk County. $2.8 …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in August
… construction of a new wastewater treatment plant at Green Haven Correctional Facility in Dutchess County. $6.7 million …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be … benefit to their ex-spouse in the event of the member’s death; An ex-spouse may be entitled to a portion of a …
https://www.osc.ny.gov/retirement/members/divorce/overviewState Agencies Bulletin No. 1704
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increaseCity of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … Key Recommendations Investigate the difference between the streets maintenance budget summary schedules and the …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1DiNapoli Statement on Sentencing of Special Education Provider
… have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my … not used to line the pockets of unscrupulous contractors.” In May, Kramer admitted that the now-defunct IncludED, based in Cedarhurst, Nassau County, inappropriately charged New …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… residents of the Town of Alden in Erie County, governed by an elected five-member Board of Directors. The … evidence that nearly $64,000 in payments were authorized by the Department’s membership. The Treasurer did not perform … cash receipt records showing which tickets were sold and by whom each month. … Crittenden Volunteer Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Consider the use of credit cards in place of debit cards or preauthorize purchases so the Board is able to review and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card … by the Company in 2012, including $7,250 for credit card purchases. We found that claims for credit card purchases totaling $1,570, or 22 percent of the 2012 credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… Key Findings The President misused the Company’s debit card and apparently misappropriated nearly $34,000 of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194State Agencies Bulletin No. 957
… following forms: TIAA-CREF Action Request (AC 1767) and Application For Refund of Employee TIAA-CREF Contributions … number (SSN). Affected Employees Employees who enroll or withdraw membership in TIAA-CREF Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesDiNapoli: Tax Cap at Two Percent for 2019
… time since 2013," DiNapoli said. "Despite the possibility of increased tax revenue, municipal budgets will still be … in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and expenditures or project balances for assets and liabilities to the Board, and although budget amendments were authorized …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163West Niles Fire Company – Financial Activities (2017M-205)
… to ensure financial activity was properly recorded and reported and money was safeguarded for the period January 1, 2016 … is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205