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Town of Watertown Fire District – Procurement (2022M-155)

… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

Truxton Fire District – Board Oversight (2022M-123)

… internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123

Newark Central School District – Employee Benefits (2024M-40)

… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we … $66,036 were not calculated correctly, which resulted in separation payment calculation errors totaling $20,157. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

II.2 New York State Accounting Policies – II. New York State Financial Accounting

… Article V – The State Comptroller shall be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting as are necessary for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policies

Town of Pendleton – Capital Projects (2024M-72)

… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

SCAM ALERT

… Published November 27, 2024 NYSLRS is monitoring a potential cyber threat involving Retirement … Scam Alert NYSLRS is monitoring a potential cyber threat …

https://www.osc.ny.gov/retirement/scam-alert

Contract Advisory No. 33

… without registering with the Department of Labor. When State Contracting Entities submit public works contracts … (EDSS) or Contract Submission System, as applicable. State Contracting Entities are reminded that they must ensure …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registry

City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)

… complete report – pdf] Audit Objective Assess whether City of Auburn (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 538 applicable physical … Assess whether City of Auburn City officials could take additional steps to …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31

Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)

… Town of Chili (Town) officials could take additional steps to increase physical accessibility to programs and … where Town officials could consider taking additional steps to increase physical accessibility at selected Town … should assess the feasibility of taking additional steps to increase physical accessibility for the 24 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33

DiNapoli: Tax Cap Remains at 2% for 2026

… potential impact of policy choices at the federal level." In accordance with state law, DiNapoli’s office calculated … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026

State Agencies Bulletin No. 1751

… limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) … Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS or NYSERS Effective Date(s) Institution … year. PayServ will automatically stop NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS, and NYSERS contributions when an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systems

Accounts Payable Advisory No. 62

… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-orders

Portville Central School District - Financial Management (2018M-245)

… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245

Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)

… 1, 2014 through January 31, 2015. Background The Saratoga County IDA is an independent public benefit corporation … in 1971 to further economic development in Saratoga County. It is governed by a Board which comprises seven members appointed by the Saratoga County Legislature. Key Findings The IDA had provisions to …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project

Town of East Greenbush – Justice Court Operations (2016M-60)

… our audit was to examine the Court’s financial operations for the period January 1, 2014 through June 30, 2015. … collections in 2014 totaled approximately $598,000 for fines, fees and surcharges and $42,000 for bail. Key Findings Court personnel did not complete …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60

Seaford Fire District – Length of Service Award Program (2014M-319)

… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … Board of Fire Commissioners. The operating budget for 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319

Town of Pamelia – Financial Management (2015M-276)

… March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately … a reasonable amount of fund balance to maintain in each fund. Develop and adopt a comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276

West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)

… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed by a … West Fort Ann Volunteer Fire Company Internal Controls Over Financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-over