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City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the … 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately … Previous audits demonstrated signs of fiscal stress in several areas and determined that the City’s accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Forfeiture of Benefits for Convicted Felons
… Article 5, Section 7 of the New York State Constitution and Article 3-B of the … of pensions of public officials and public officers in New York State who have been convicted of certain offenses. Public Integrity Reform Act Enacted in 2011 the Public Integrity Reform Act applies to "public …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsState Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s … of Pre-Shift Briefing. Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the … of New York State, Inc (PBA), provides for the change in the calculation of overtime for the Agency Police Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Parks a Growing Attraction
… fresh air, and recreational and educational opportunities. The New York State Office of Parks, Recreation and Historic … and Adirondack regions. These facilities are located in 56 of the state’s 62 counties and had 86 million visits in 2025. This marks a 10-year increase of 16.7 million visits …
https://www.osc.ny.gov/reports/state-parks-growing-attractionFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… report - pdf] We also released five letter reports to the following Off-Track Betting (OTB) Corporations: Capital … State Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a public benefit …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Payroll Improvement Project Bulletin No. PIP-014
… Purpose The purpose of this bulletin is to notify agencies of the new arrears process for employees enrolled in the Optional Retirement Plan (ORP) or the Voluntary … arrears deduction codes for employee and employer arrears in PayServ version 9.2. The codes will allow the system to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… inventory records for consumables such as fuel and auto parts were not adequate. Because of the Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Population Data, Resources and Publications
… of life, reflected in high median incomes, relatively low unemployment and crime rates, strong public schools, … the Region than for the State as a whole, while household income is below the State median. While the Region has lost … Much of the region is suburban, with greater development near the Hudson River, Metro-North railroad stations and …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsCommunity College Safety Reporting (2015-MS-2)
… report - pdf] We also released five letter reports to the following community colleges: Fulton Montgomery [pdf] , … Act requires all public and private colleges participating in Federal Title IV student financial aid programs to … property within or immediately adjacent to the campus, and in or on non-campus buildings or property that the college …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Town of Eastchester – Parking Ticket Collections (2012M-246)
… Purpose of Audit The purpose of our audit was to examine the Court receivables … 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately … tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… were authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68SUNY Bulletin No. SU-161
… represented by United University Professions (UUP) in Bargaining Unit 08 Effective Date(s) Employees in Bargaining Unit 08 may begin to be reported in … dated 9/16/09 Background Pursuant to Chapter 213 and the 2007-2011 Agreement between UUP and the State of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsRocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … a formal plan stating how much would be set aside in each reserve fund, how each reserve would be funded or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s … Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterOpinion 2003-4
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … could not have authorized the purchase of such decorations in the first instance, the board may not ratify the purchase …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Town of Shelby – Financial Management (2012M-206)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… time sheets to steal more than $4,000 from his employer, the Center for Instruction Technology and Innovation (CiTi) … gain. The New York State Police will remain vigilant in ceasing public corruption and those who use their position … to take advantage of others.” Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesPerry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118State Agencies Bulletin No. 2019
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … not processed automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … provided the increases to minimum wage did not result in a wage increase higher than the negotiated increase. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increasePalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015m