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DiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… Non-emergency 311 calls have increased dramatically in New York City since the COVID-19 pandemic. To increase … recent years. Calls to 311 climbed to over 3.4 million in 2024, up 7% from 2023, with certain types of complaints …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsCity of Geneva – Financial Management (2015M-105)
… was to assess the City officials’ financial management for the period January 1, 2012 through March 31, 2015. … The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common Council is the … Adopt structurally balanced budgets that include realistic estimates of revenues and expenditures based on historical …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
Determine whether the Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology IT assets were safeguarded and if District officials accurately maintained leave records
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to ensure that financial activity was properly recorded and … not properly audit all claims. The Board has not adopted a code of ethics. Key Recommendations Prepare and provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialBolton Central School District - Fund Balance Management (2018M-249)
… 2018-19. The unemployment insurance reserve was overfunded and the retirement contribution reserve was not being used as … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund … unrestricted fund balance to within the statutory limit and use surplus funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… of seven members. Expenditures for 2013 were $98 million. Key Findings The County did not have a process in place to … no assurance that leave accruals were appropriately used. Key Recommendations Establish policies for ensuring system …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… indicated they planned to initiate corrective action. 1 New York State General Municipal Law, Section 122-b … …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … to allow officials to determine whether the expenses were for valid purposes. The Treasurer did not comply with the bylaws for 35 claims totaling $15,318 that required …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Allegany-Limestone Central School District - Financial Management (2018M-129)
… (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Newark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority … The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … The Board has not established adequate internal controls for over-the-counter cash receipts and waiving fines. A … has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate … Department is located in the Town of Walton in Delaware County and provides fire protection and other emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Cost-of-Living Adjustment – Regional State Park Police Plan
… of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentCost-of-Living Adjustment – En-Con Police Officers Plan
… of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentBecoming Eligible for a Benefit – En-Con Police Officers Plan
… to receive a retirement benefit, even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you have accrued five years of credited service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Tiers 1, 2, 3 and 5 If you are … reach age 55. The amount of your vested benefit is based on your service, age at retirement and the salary you earned …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitNanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period … of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information regarding overtime to make informed decisions. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June … approximately $25.5 million. Key Finding The District paid a former employee $30,000 that was not consistent with … agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not provided for in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … million. Key Findings The claims auditor did not report to the Board and did not provide reports detailing claims … results. The claims auditor did not properly review claims to ensure that they were accurate, properly supported and for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48