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Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… card charges were properly approved, supported and for appropriate District purposes. Key Findings District … it could not be determined whether all charges were for appropriate District purposes. Additionally, officials … were not properly approved. 82 charges totaling $6,199 for the Facilities and Transportation Departments were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… public corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was created in … For calendar year 2014, the Agency had 10 active projects, and it entered into four sublease agreements with businesses. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andFine Fire District – Board Oversight (2023M-81)
… complete report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately … fund operations each year and there was an increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … provide adequate evidence that claims were audited prior to payment. The Treasurer has not filed the required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Monroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … the contractual provision requiring daily deposits of golf-fee revenues into a County bank account. The operator … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
Columbia County Department of Weights and Measures Internal Controls Over Revenue Collection 2013M400
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsTown of Smithtown – Departmental Operations (2017M-66)
… purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, 2015 … 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 … Village of Bolivar Financial Condition of Water and Sewer Funds 2013M125 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for … is appointed by the County and includes four members that are County Legislators. Key Findings Because the TCIDA does … for its approval and projects could have been given IDA benefits without its knowledge. Although, three businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardSUNY Bulletin No. SU-177
… employment between 3/19/10 and 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… professional services or the submission of documentation with claims to support competition was sought. Key … monitored and updated on an ongoing basis. Adopt budgets with realistic estimates of revenues, expenditures and the … the required submission of quotes and other documentation with claims and a method for ensuring Town purchases are …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137CUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … Property tax levy growth for school districts and the states biggest cities will be …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before your eligibility date. If …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … the earliest possible date, you should file a retirement application within 90 days before your eligibility date. If …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitOrdinary Death Benefit – State Police Plan
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility … requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a … Eligibility An ordinary death benefit may be payable to your designated beneficiary, if you’ve earned at least 90 …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefit