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Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … and examine the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population … Town of Stanford Financial Condition 2013M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the … records. As a result, errors and irregularities in the City’s financial operations may not be detected. Key … city audit amsterdam treasurer collections …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not … agreement. Annually reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. Establish written procedures for monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … governed by a five-member Board. Budgeted appropriations for 2014 were approximately $192,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… provides fire protection for the Towns of Halfmoon and Clifton Park and the City of Mechanicville, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialLancaster Central School District – Financial Condition (2016M-101)
Lancaster Central School District Financial Condition 2016M101
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Canton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through 2011-12 and found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Mexico Academy Central School District –Financial Management (2016M-219)
… April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, … Mexico Academy Central School District Financial Management 2016M219 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … fund balance, the District actually exceeded the limit in each year. The Assistant Superintendent for Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Village of Clayville – Board Oversight (2015M-115)
… revenue accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115State Agencies Bulletin No. 1526
… the data: Treat the EmplID as a confidential identifier Do not publish the NYS EmplID on training rosters or sign in … of performing NYS business Do not leave employee data out in the open when you’re not at your desk. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of … agencies continued to climb with overtime as a share of payroll at its second highest rate since at least 2007,” … and March 10, 2025. Key Findings: In 2025, total state payroll costs were $22.4 billion, with overtime totaling $1.6 …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025State Agencies Bulletin No. 1951
… Purpose The purpose of this bulletin is to provide agency instructions for … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Professional, Scientific & … contained in the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outCUNY Bulletin No. CU-711
… Brotherhood of Teamsters, Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated April 7, 2021 from Carmelo Batista, Jr., … subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-paymentGreenburgh Paramedic Supervisor Accused of Forging Certifications, Keeping Student Fees
… to his alleged forgery of 22 medical certification cards and unlawful retention of certification fees. … pocketing the required fee and crafting fake certification cards. He allegedly not only victimized the national … kept the fees for himself and forged the HSI certification cards, according to the complaint. The losses to HSI …
https://www.osc.ny.gov/press/releases/2026/05/greenburgh-paramedic-supervisor-accused-forging-certifications-keeping-student-feesWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mVillage of Yorkville – Budget Review (B3-13-7)
… in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Village of Yorkville is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7