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State Comptroller DiNapoli Releases Municipal & School Audits
… County) The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers, determined that the city’s … in material compliance with the requirements of the Fiscal Agent Act. The city’s 2023-24 budget, which totals $1.43 …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… account and unauthorized use may not be readily detected. Of the 186 debit card purchases totaling $170,941 that … charges were for a valid school purpose. In addition, none of the 186 purchases had evidence of preapproval by the executive director or the board …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Payment for Service Credit – Article 14 Benefits
… service currently not credited to you. There are two kinds of past service costs — mandatory and optional. Mandatory … you choose to make to purchase credit for a period of previous or military service. Once you have made payment and have accrued two years of service credit as a member, you can receive that credit. …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditVendor File Advisory No. 4
… Subject : Agency help is needed to ensure prompt vendor registration. Guidance : New York … These are: First, as soon as your agency has decided to do business with a vendor, begin the vendor add process. This will allow contracts and purchase orders to be entered and payments to be made. Second, strongly …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… payments was accurate. BOCES officials underpaid one former employee approximately $5,200. Key Recommendations … are made according to the terms of negotiated agreements and contracts. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsState Agencies Bulletin No. 610
… the Report of Check Exchange form available on the OSC Web site. Agencies may contact OSC's Office Services by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesTown of Olive - Accrued Leave and Information Technology (2019M-84)
… handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance with … to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee … policies and the CBA are followed for allocating all types of accrued leave earned including compensatory time. Design …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Rockland County – Court and Trust Funds (2019M-45)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, … maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York … controls to safeguard and account for court and trust funds for the period January 1 2013 through August 15 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Town of Yorktown - Information Technology (2020M-16)
… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16State Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the … a certain capital project and was not fully transparent on the anticipated project costs. As a result, original …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… for disposal; and 3.3 million tons were incinerated. Energy In furtherance of the goals of the Climate Leadership … lowering the capacity threshold at which renewable energy projects are required to pay prevailing wages from … gas (10,387 GWh), and oil (154 GWh). According to the U.S. Energy Information Administration: In 2019, New York State …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureOpinion 97-11
… from having any direct or indirect interest in contracts with the housing authority. In our view, a housing authority … should take reasonable measures to ensure compliance with section 36 and avoid entering into such contracts (see … members to file an annual financial disclosure form with the city …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have … Recommendation There were no recommendations as a result of this audit. … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have … Recommendation There were no recommendations as a result of this audit. … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you have accrued five years of credited service, you will be vested. This means you have … retirement benefit when you reach age 55. The amount of your vested benefit is based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitBecoming Eligible for a Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service … an En-Con police officer. Once you have accrued five years of credited service, you will be vested. This means you have … collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – State University Police Plan
… You may retire at any age after completing 25 years of SUNY police service, or you may qualify for a service … as a SUNY police officer. Once you have accrued five years of credited service, you will be vested. This means you have … collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1823/becoming-eligible-benefitScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials adequately accounted for, … Determine whether Town of Plymouth Town officials adequately accounted for secured …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16