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Village of Gowanda - Sewer Financial Operations (2019M-199)
… Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net operating deficits in the sewer fund totaling … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of Ridgeway – Health Insurance Benefits (2025M-95)
… (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. Understanding … Audit Area As a general rule, a town may provide health insurance benefits to current and former town officials in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95State Agencies Bulletin No. 2109
… For example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2109-april-2023-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2211
… 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and the PEF, … eligible for the April 2024 PEF LLS payment during 2024-2025: Leave of Absence/Preferred List on 03/31/2024: An … amount. Employees who are on a Voluntary Reduction in Work Schedule (VRWS) on 03/31/2024 receive the full LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2211-april-2024-public-employees-federation-pef-longevity-lump-sum-llsOther Bulletin No. 81
… Eligibility Criteria: Employees in NS positions (Grade 600) which are equated to a grade (Grade 001-031), are eligible for the April 2025 SCF … taxable income, will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilOther Bulletin No. 87
… Fund with instructions for processing the April 2026 SCF CSEA LLS payment and eligibility changes due to the … Fund’s Board Resolution AD-8 authorizes the 2021-2026 Memorandum of Agreement between the State University … Fund and CSEA which provides for payment of the 2026 Longevity Payment in April 2026 as a one-time, lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-87-april-2026-state-university-construction-fund-scf-civilTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … in a timely manner. Specifically, of the Town’s 27 CPF collections totaling $15.5 million: Seven collections … deposited these collections in a timely manner. Nine CPF collections totaling $5.3 million were not deposited …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… report – pdf] Audit Objective Determine whether Town of Southold (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … CPF purposes and properly allocated. Specifically: Of the 103 deposits totaling $28 million made to the CPF bank …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Continuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfOpinion 91-52
… prescribed percentage of local residents); (requiring apprenticeship training program as pre-condition to) -- Bids … prescribed percentage of local residents); (requiring apprenticeship training program as pre-condition to); … to the award of a contract that a bidder maintain an apprenticeship training program or which debars bidders from …
https://www.osc.ny.gov/legal-opinions/opinion-91-52DiNapoli Announces Staff Appointments
… his 42 years at the Comptroller’s office, he has served in multiple positions, including most recently as an … He received a Bachelor of Business Administration in Accounting from Siena College, an Advanced Undergraduate Diploma in English History from Oxford University and a Master in …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsOversight of Telemental Health Services
… disaster emergency. In addition, OMH issued a blanket attestation for providers to complete who wished to use TMH …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… report – pdf] Audit Objective Determine whether Town of Shelter Island (Town) officials properly administered the … Determine whether Town of Shelter Island Town officials properly administered the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Charter School of Educational Excellence – Information Technology (2023M-174)
… of six tested users of the cloud-based application used for School operations stored sensitive student data without …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Bergen – Town Supervisor (2024M-30)
… Town Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: … were accurate. Overstated cash by $747,000 in the 2022 AFR. Did not perform a periodic review of all journal entries …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… use only. Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60401 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1