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Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… overtime earnings. For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… January 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … that provides fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, … for 2015 totaled $137,792. Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialState Agencies Bulletin No. 1767
… verification of the agency address that will be displayed on Employee Form W-2 for 2019. Effective Date(s) Immediately. … this limit. Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID … , to ensure that the correct return address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2019. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Union – Financial Condition (2016M-192)
… use. Additionally, rates are too low to allow the fund to break even, which results in taxpayer inequity, as the water …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . … from the soccer concession stand. Longwood Public Library – Bank Account Management (Suffolk County) Library …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0West Niles Fire Company – Financial Activities (2017M-205)
… 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga County. The Company, which has an elected five-member Board of Directors, provides fire protection services to Fire District residents. For …
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)
… Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is … Recommendations Ensure that the central treasurer, faculty advisors and student treasurers are adequately informed about … activity fund policy to provide specific guidance for the financial management and recordkeeping of the activity fund. …
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 Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… of service credit to be vested, and you’re two months short, your sick leave credit can’t make up the difference. …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveDiNapoli: Tax Cap at Two Percent for 2019
… and potential federal funding cuts. Local officials should proceed cautiously when crafting their spending plans for …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019City of Yonkers – Budget Review (B6-14-13)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13DiNapoli Announces State Contract & Payment Actions for July 2014
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Seaford Union Free School District – Capital Assets (2024M-112)
… taxpayers lack assurance that all assets that should be in the District’s possession are within the District and that … totaling $2,135 could not be returned because they were in opened boxes. The remaining four graphics cards were … $822. We located 208 monitors totaling $18,096 stored in the high school basement and middle school IT office that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Agencies Bulletin No. 778
… Purpose To advise agencies that the use of fixed amounts or percentages for tax withholdings that are entered into PayServ does not … IT-2104 that has been submitted by an employee. According to Internal Revenue Service Publication 505 (Tax Withholding … To advise agencies that the use of fixed amounts or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholding