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Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… underestimating revenues and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. … The audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Background The Margaretville Volunteer Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsSaratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25South Kortright Central School District – Claims Audit (2023M-69)
… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Hewlett Bay Fire District
… of our audit was to assess the District’s procedures for procuring professional services and internal controls … 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers … professional services. Enter into written agreements with all professional service providers. Adopt a comprehensive IT …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtRensselaer County – Public Health Department Receipts (2013M-18)
… August 30, 2012. Background Rensselaer County (County) has a population of approximately 160,000 residents and includes two cities, 14 towns and six villages. The County is governed by an elected 19-member Legislature and provides … were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Southern 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 counties. STE is governed by a Regional Board appointed by the respective county boards. … 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-165State Agencies Bulletin No. 2368.1
… 26, 2025. Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … The purpose of this bulletin is to provide agencies with updated information on the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Agencies Bulletin No. 2368
… by 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … The purpose of this bulletin is to provide agencies with updated information on the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newSeaford Union Free School District – Capital Assets (2024M-112)
… graphics card is a computer component that renders images, videos and animations on a computer screen. 2 We estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Comptroller DiNapoli Releases Municipal Audits
… amount of water sold to customers on a monthly basis. In 2014, however, 43 percent of the water produced was …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0West Niles Fire Company – Financial Activities (2017M-205)
… events or adopt a code of ethics as required by New York State General Municipal Law. The bylaws provided limited …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. … did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Challenging a Determination – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members under …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… To be eligible for this benefit, you must retire directly from public service or within a year of separating from … For most members, the maximum number of sick leave days allowable is 165. The additional credit is determined by … this benefit, you will also see “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveMore About This Retirement Plan – State Police Plan
… Retirement System (PFRS) covered by the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the New York State Retirement and Social Security Law (RSSL) as …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planState Agencies Bulletin No. 1494
… non-graded employees whose positions are not equated to salary grades the dues amount is determined by their salary rate. If the salary is less than or equal to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employees