Search
C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194City of Ogdensburg - Payroll Processing – (2014M-207)
… all significant phases of the payroll process. No one reviews the completed payrolls. The payroll clerk gives the … a City official who is independent of the payroll process reviews completed payrolls for accuracy and signs (certifies) …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… records. The Treasurer did not provide monthly bank statements or reconciliations to the Board. The … as required by the Department’s bylaws. Prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsVillage of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight … June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a … Village of Nelsonville Financial Operations 2012M242 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… purchasing goods through New York State Office of General Services contracts. The Board did not verify that the Village … awarded a State contract is correct by comparing relevant list prices, reduced by contract discounts, with a detailed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Town of Saugerties – Information Technology (2015M-117)
… rights on an ongoing basis. Provide Town personnel who use computers a copy of the acceptable use policy and retain a …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Onteora Central School District – Information Technology (2015M-92)
… and Woodstock and part of the Greene County Town of Lexington. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Town of Salina – Information Technology (2013M-256)
… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key … concerning the duties, records and procedures required for protecting the Town’s inventory of electronic equipment. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Village of East Hampton – Information Technology (2015M-187)
… April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. … and management. Establish a policy to ensure that access is provided only to specified persons and only based on the …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Town of Friendship – Water Accountability (2013M-281)
… is governed by an elected Town Board composed of a Town Supervisor and four council members. Budgeted water fund … an average of 9.5 million gallons per quarter. The cost to produce this water for the period totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… August 31, 2016. Background The Chestertown Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… with fiscal years starting July 1, 2024, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOrdinary Death Benefit – New Career Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… Reichlin-Melnick and Assemblyman Kenneth Zebrowski. “My office’s independent contract review is an essential and … process. By reviewing contracts before they are awarded, my office protects taxpayers and state agencies by uncovering …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewStreet and Sidewalk Cleanliness
… monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used … by collecting, recycling, and disposing of waste; cleaning streets and vacant lots; and clearing snow and ice. DSNY has … several data sources that monitor the cleanliness of NYC’s streets and sidewalks. This includes NYC311 sanitation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessFinancial Reporting and Asset Allocation
These reports provide the public with a clear view of New York State Common Retirement Fund Fund management and investments
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationEscalation – Article 14 Benefits
… Escalation is the annual increase or decrease of a benefit, based on the … for either full or partial escalation. If a benefit is eligible for full escalation, it will increase or decrease … in the cost-of-living index or 3 percent, whichever is less. However, a benefit will never decrease below the …
https://www.osc.ny.gov/retirement/publications/1644/escalation