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State Comptroller DiNapoli Releases Municipal Audits
… in the general and highway funds, respectively, as of Dec. 31, 2023. Because the board did not adopt a fund balance … budget appropriations for the general fund by nearly four times and for the water fund by more than half. The board …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed by an elected five-member Town Board. The Town’s 2013 budget … overly conservative budgeting practices have resulted in the Town continuing to maintain excessive unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Police Bulletin No. SP-154
… Purpose To provide the Division of State Police instructions for processing the 2013-2014 … Payment. Affected Employees Employees in the Division of State Police in the State Police Investigators Unit (BCI) … the eligibility criteria Background Pursuant to Chapter 70 of the Laws of 2009 which implemented the 2007-2011 Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-154-2013-2014-state-police-fitness-bonus-paymentFull- and Part-Time Service Credit – Special 20- and 25-Year Plans
… the day you begin employment with a participating employer and work continuously on a full-time basis, we calculate your … paid employment. Part-Time Employment For Tier 2, 3, 5 and 6 members, one year of part-time employment is credited …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditByron-Bergen Central School District - Procurement (2018M-157)
ByronBergen Central School District Procurement 2018M157
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157SUNY Bulletin No. SU-198
… employees. Affected Employees Full-time employees in the State University Professional Services Negotiating … completed seven consecutive years of full-time service in the title of Lecturer or in any of the titles listed in … earnings and Time Entry earnings that are calculated by the system based on annual salary, such as OT for Annuals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedState Agencies Bulletin No. 315
… Effective Date April 26, 2002 Overview Section 392(4) of the Education Law provides that the employer shall not … contributions to the optional retirement program on behalf of the employee until "completion of one year of service, and continuance in service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… was to review the City’s parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately 61,800. … after a violation is more than 10 days past due or set a benchmark for collection rates. Officials have not …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Special Accidental Death Benefit – New Career Plan
… a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the … death benefit dies, this benefit will be paid to your children who are under the age of 18, or if they are … The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit without …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitBethpage Union Free School District – Leave Accruals (2015M-100)
Bethpage Union Free School District Leave Accruals 2015M100
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Thousand Islands Central School District – Purchasing (2016M-283)
… in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates … The District’s policy did not establish dollar limits and did not specify the number or type of quotes to be … of interest might not be prevented because Board members and staff are asked to disclose relationships pertaining to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent reconciliation of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessState Agencies Bulletin No. 297
… increase. Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 79, 87, and … are not to be increased if an employee has an increase in annual salary. Agencies must change the dues amount if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Village of Tannersville – Water Department Operations (2016M-417)
… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Chatham Central School District – Financial Management (2023M-11)
… Objective Determine whether the Chatham Central School District (District) Board of Education (Board) and District officials … On average, annually over-estimated appropriations by $3.2 million (9.9 percent). Maintained four reserves totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Dryden Central School District – Information Technology (2020M-106)
… In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT … the security breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … records and reports, bank statements and reconciliations. In addition, the Board should conduct annual audits of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the … County. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted … officials did not seek competition for the services of 11 professionals totaling $290,500 and did not obtain the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8