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Comptroller DiNapoli Releases Municipal Audits
… with state law. Some firefighters did not receive all of the LOSAP points to which they were entitled. Clifton …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Monitoring of Construction Management
… with the Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April 1, 2015 … consultants used a State-certified women-owned business enterprise (WBE) and claimed credits toward each of their …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementState Comptroller DiNapoli Releases Municipal Audits
… employees did not accurately record the number of tickets sold and may not have collected and reported the correct … employees did not accurately record the number of tickets sold and may not have collected and reported the correct … affairs. The district acted outside its legal authority when it paid insurance premiums totaling $43,334 that …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsTidal Basin Government Consulting, LLC
… Services (Division) made to Tidal Basin Government Consulting, LLC (Tidal Basin) were appropriate pursuant to … and Emergency Services made to Tidal Basin Government Consulting LLC were appropriate pursuant to the terms of the …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from public … need five years of service credit to be vested, and you’re two months short, your sick leave credit can’t make up the …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveMore About This Retirement Plan – State Police Plan
… 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of … plan book for more information. This publication has made reference to “Sections” and “Articles” that refer to the RSSL …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planElectronic Documents Submission System (EDSS)
… roles, submit one of the appropriate forms below. Online Services Government Account Authorization - This form … Authorizer for purposes of establishing the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online Services Bureau of Contracts Applications Account …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… Kiantone, in Chautauqua County. The Department contracts with the Town of Kiantone to provide fire protection services … $522,862 and found that the Treasurer made disbursements with little or no oversight and disbursements totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135West Niles Fire Company – Financial Activities (2017M-205)
West Niles Fire Company Financial Activities 2017M205
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates four … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Lowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $25 million. … officials have been using reserve funds as repositories for excessive fund balance. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mHunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… 945. The Town is governed by an elected five-member Town Board, which monitors financial activities, including those … not consistently issue appropriate duplicate receipts. The Board did not audit the Court’s financial records and … information and reports are provided at each Board meeting. Perform the required annual audit of the records and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and information … million. Key Findings The Town did not seek competition to procure goods and services totaling approximately $268,000 … Key Recommendations Use a request for proposals process to select professional services and ensure proper documents …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Village of Suffern – Budget Review (B23-6-2)
… estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 … and approximately $448,000 less than budgeted for sewer rent revenues. The Village’s tentative budget includes a tax … estimates before adopting the budget. Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Middleburgh – Fiscal Operations (2013M-10)
… is properly collecting, recording and disbursing Village funds. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Kendall – Justice Court (2013M-130)
… 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were not always complete and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured that water, … go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an audit log … and electric duties of billing, collecting and recording to the extent practical and provide oversight and an …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117