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Town of Cherry Valley – Financial Condition (2016M-212)
… to assess the Town’s financial condition and analyze the health center’s direct and indirect costs for the period … governed by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also … is not maintaining separate accounting records for the health center’s activity and some costs are not allocated to …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Hewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring professional services … of Fire Commissioners. Budgeted appropriations for 2014 are approximately $1.78 million. Key Findings The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtRensselaer County – Public Health Department Receipts (2013M-18)
… were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was … cash collection process to be sure sufficient controls are in place to ensure all receipts are properly accounted for …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials … Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Cambria – Capital Projects Financing (2017M-161)
… is governed by an elected five-member Town Board, provides services including highway maintenance, snow removal, water … a $200,000 BAN to finance project costs for a town park comfort station and deposited the proceeds into the general … only when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161East Hampton Union Free School District – Financial Software User Access (2016M-340)
… established or modified, and permissions are not reviewed quarterly to ensure a proper segregation of duties. Users …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessOpinion 88-3
… such fines collected by justices of the peace of towns and police justices of villages shall be paid to the state … of the Workers' Compensation Board. The WCL provides for a different disposition for civil penalties imposed under that … Uninsured Employers' Fund. As was noted above, however, a different disposition is required for civil penalties imposed …
https://www.osc.ny.gov/legal-opinions/opinion-88-3DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Comptroller Thomas P. DiNapoli today awarded three series of New York State General Obligation Bonds totaling … Comptroller Thomas P DiNapoli today awarded three series of New York State General Obligation Bonds totaling …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedArea #12 – Information Technology Contingency Planning – Information Technology Governance
… Written IT Contingency Plan Because no computer system can be expected to operate … of your local government’s or school’s operations. Some best practices relating to IT contingency planning include: … quickly and effectively following an IT disruption. Some best practices relating to backup procedures include: …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningAlbany Community Charter School – Financial Operations (2013M-185)
… effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. … approved a compact contract between the School and the Foundation that states that the Foundation will provide the School with access to legal and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Overtime Compensation – Legacy Reporting
… pay beyond the annual limits below is not included in the definition of earnings, and we cannot use it in a … 1 – December 31) rather than the State fiscal year (April 1 – March 31). It increases based on the change in the … or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … or that correct entries were made for interfund loans on fund ledgers. In addition, the district did not always pay … overstated by 452 gallons of gasoline and 297 gallons of diesel fuel, with a total value of $1,725. For access to …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg Industrial Development Agency , Town of Hebron , Pultneyville Fire District and the Waterford Volunteer Fire Department . “In today’s fiscal climate, budget transparency …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Oversight of the Educational Opportunity Program
… Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. The audit covered the period … Program EOP and if SUNY and the campuses are using EOP funding for allowed purposes The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programTidal Basin Government Consulting, LLC
… million for professional services and $1.6 million for travel expenses. Background The Division’s mission is to … expenses incurred as part of the consultants’ pre-approved travel. The contract totals $91.7 million for the period July … Basin $11,968 for travel expenses that did not comply with requirements in the OSC Travel Manual, as required by the …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcPerformance Incentive Program
… Regional Transportation Authority’s Performance Incentive Program uses reasonable criteria to measure employee … Since 2005, the Authority has had a Performance Incentive Program (Program) to reward its employees for meeting performance … Regional Transportation Authoritys Performance Incentive Program uses reasonable criteria to measure employee perfor …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programCollection of Special Hauling and Divisible Load Overweight Permit Fees
… and reliability of roads and bridges. A special hauling permit is generally used to move a single piece of equipment … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by both the … over all permits, and increasing oversight over permit transactions. Explore additional options for payments …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesPost-Retirement Reporting
… Overview School districts and Boards of Cooperative Educational Services (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit … would indicate if a retiree exceeded the earnings limit and provides the necessary information to comply with the …
https://www.osc.ny.gov/retirement/employers/post-retirement-reporting