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Merrick Union Free School District – Financial Management (2024M-64)
… Audit Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) and … Determine whether the Merrick Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting … operations, the accounting and reporting deficiencies may have been identified and corrected. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The … and Pinckney to provide fire protection services, is governed by an elected 13-member Board of Directors. … and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, … the Treasurer provided to the Board. The Treasurer has not submitted the required annual financial reports to OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer … Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Rotterdam and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialTown of Union – Financial Condition (2016M-192)
… through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 residents, is governed by an elected five-member Town Board. Budgeted … million. Key Findings 157 of 187 water meters the Town is billed for are older than five years, and Village …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … board and district officials did not adequately safeguard online banking transactions. Officials did not adopt a … extra-classroom activity and admission event collections. Club collections and disbursements and sporting event …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentState Agencies Bulletin No. 2368.1
… should be directed to the Department of Labor at (888) 209-8124. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andSeaford Union Free School District – Capital Assets (2024M-112)
… $3,604, including three iPads and a laminator. 22 graphics cards 1 and 20 computers purchased during the audit period … with District officials, and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be returned because they were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Agencies Bulletin No. 2368
… should be directed to the Department of Labor at (888) 209-8124. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newDiNapoli Announces State Contract & Payment Actions for July 2014
… $58,000 contract amendment to Whiteman Osterman and Hanna LLP for outside counsel. Department of Agriculture and … investigations. $10,000 to Roemer Wallens Gold & Mineaux LLP for outside counsel for independent investigations under … market research. $375,000 to Taft Stettinius & Hollister LLP for gaming advisory services related to the selection of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Death Benefits – Divorce and Your Benefits
… for an ordinary death benefit if a member dies while in active service (before retiring) . It is payable to the … of an accidental death benefit are designated by law (RSSL, Sections 61, 361, 509 and 607). NYSLRS has no … death benefit, it must be explicitly stated in the DRO. Beneficiary Designations A member’s designation …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsState Agencies Bulletin No. 2115
… of the new State fiscal year on April 1 st , OSC would like to provide notice of the possible impact to paycheck … of the new State fiscal year on April 1st OSC would like to provide notice of the possible impact to paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… York City metropolitan area. It is governed by a 23-member Board of Directors, whose members are appointed by the … by the U.S. General Services Administration and the U.S. Department of State) pertaining to maximum allowable lodging … applied. Certain travel transactions lacked proper prior approvals, statements of purpose, or other required …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesAccounts Payable Advisory No. 29
… Summary and Certification. Section 110 of New York State Finance Law requires the head of the agency certify or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationControls Over Transportation Services and Transportation-Related Expenses
… DDSOs for monitoring repair and maintenance costs for its fleet and does not monitor these costs centrally. Some DDSOs …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesState Agencies Bulletin No. 778
… for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected … for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingState Comptroller DiNapoli Releases School District Audits
… the risk of data loss or prevent a serious interruption of services. Scarsdale Union Free School District – Overtime … overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning services. With … 376 unneeded student network user accounts, 14 unneeded shared accounts and 25 unneeded service accounts. Officials …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits