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St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local … during our audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency (IDA) … Determine whether the St Lawrence County Industrial Development Agency Local …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationWest Islip Union Free School District – Financial Management (2022M-40)
… The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding … by $24.6 million, or approximately 5.2 percent over a four-year period. Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. … identify their work location needed to allocate costs. As a result, labor costs were not equitable, and Chemung could …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Village of Hastings-on-Hudson - Board Oversight (2018M-92)
Village of HastingsonHudson Board Oversight 2018M92
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialVested Retirement Benefit – Forest Rangers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit … Tier 1 2 3 5 and 6 members covered by Section 383c Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefitVested Retirement Benefit – Regional State Park Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … When you reach retirement age, you will be entitled to a retirement benefit based on your service and your … you were an active member. 1 The date you are eligible to retire depends on your tier. Tiers 1 & 2 — the first of …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – En-Con Police Officers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … When you reach retirement age, you will be entitled to a retirement benefit based on your service and salary … you were an active member. 1 The date you are eligible to retire depends on your tier: Tiers 1 & 2 — the first of …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitDiNapoli Releases City of Troy Budget Review
… P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s proposed … P DiNapoli today announced the completion of the City of Troy budget review …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… State Comptroller Thomas P. DiNapoli and Richmond County District Attorney Michael E. McMahon today announced that Dennis Mosesman and Elsie Mosesman have been indicted on charges including … Grand Larceny in the Third Degree, a class D Felony, and Offering a False Instrument for Filing in the First …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOpinion 98-17
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Newburgh Enlarged City School District – Financial Management (2025M-32)
Did the Newburgh Enlarged City School District District Board of Education Board and officials effectively manage fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Accounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided outside the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractSyosset Central School District - Payroll (2018M-42)
… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have … established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to … employees were accurate. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) District officials have taken appropriate action to manage the district’s financial condition. Officials … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end of …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsOpinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s office has … both current and future fiscal challenges.” The latest round of scores is based on 2014 financial information … report Three Years of the Fiscal Stress Monitoring System, visit: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesState Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding a new stipend for canine handlers represented by PEF at … and Technical Services Unit (BU05) assigned by DHSES to be a canine handler are affected. Background: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federation