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Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. Background The Town of Pittstown is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5DiNapoli: OCFS Should Improve Foster Care Placement Oversight
… audit released today by New York State Comptroller Thomas P. DiNapoli. "The state Office of Children and Family Services is responsible for the well-being of one of the most vulnerable segments of … needs to be improved." OCFS regulates and supervises child welfare services, including foster care and adoption, …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Ashville Fire District – Procurement and Board Oversight (2025M-81)
… 1, 2024 – May 28, 2025 We extended the audit period back to August 2021 to review the competitive process used by the District to … trust. The board of commissioners is also responsible for the overall financial management and safeguarding of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Available Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsState Comptroller DiNapoli Releases Municipal Audits
… officials did not always have the documentation needed to process SNAP applications correctly and in a timely … did not have the required documentation that was needed to process 13 approved SNAP cases (28%) nor did they process … In addition, while department officials made CCAP payments for eligible families within required timeframes, they …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsTown of Wayne – Justice Court (2013M-52)
… in the Justice’s account. The Justice did not prepare monthly bank reconciliations or accountabilities, issue … accountability analyses for the Board to review on a monthly basis. Ensure that signed receipts are issued for all … receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later than the tenth day of the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52CUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 Uniform Allowance Payment. … Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentComparison of PFRS Benefits
… if employer offers a non-contributory plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% … unless the member’s plan limits creditable service to 20, 25 or 32 years. Contributions are not required after … by union-negotiated contracts that require their employer to offer a special plan may not be required to contribute.) …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsPayroll Improvement Project Bulletin No. PIP-009
… Purpose The purpose of this bulletin is to notify agencies of the approach to Agency Testing and Training; the Agency Testing Schedule ; … be used to measure readiness; and the resources available for assisting agency staff with testing. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingTown of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and … the Board’s oversight of the Town’s financial activities for the period January 1, 2011, to August 30, 2012. Background The Town of Gardiner is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… claims auditor: approves vouchers and invoices submitted to the district or BOCES prior to their payment; and ensures proper documentation and itemization are provided and that payment is for proper district purposes. The auditor must report …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorDiNapoli Statement on NYC's 2025 Budget Modification
… Year 2025 budget modification raises current year spending to $115 billion, primarily reflecting the addition of federal and state grants to the plan. While outyear gaps are virtually unchanged, the city anticipates lower costs for asylum seekers due to a steadily declining population, as …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialKings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, 2015. Background … accountability and there were no written procedures to provide guidance to employees. Officials did not reconcile …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Comptroller DiNapoli Releases Municipal Audits
… State law does not authorize water districts to offer whole life insurance policies for its employees and …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsVillage of Weedsport – Financial Management (2025M-76)
… condition. Fund balance should be effectively managed to ensure financial stability, maintain essential services … long-term financial planning. The Board is responsible for managing the Village’s fund balance, which includes … and levied more real property taxes than necessary to fund operations. The Board also maintained unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Higher Education – 2023 Financial Condition Report
… decreased in 2022-23 by almost 17 percent compared to 2018-19 and by 19.5 percent compared to 2013- 14. Private sector FTE enrollment decreased … and Financial Assistance Average costs of tuition and fees for full-time, in-state students for the State and City …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationEndwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. … The Board did not audit and approve 63 disbursements prior to payment, totaling $149,505. We reviewed 64 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21