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Main-Transit Fire Department – Credit Cards (2024M-77)
… – pdf] Audit Objective Determine whether the Main-Transit Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit … Although the Board approved the credit card bills for payment, it did not ensure that the related voucher …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… not formally adopt the 2014 budget and the proposed 2014 tax levy exceeded the statutory limit. At the end of 2013, … financial records. Calculate the District’s statutory tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax levy to reduce the tax levy for the 2015 fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of Amsterdam – Records and Reports (2013M-266)
… Purpose of Audit The purpose of our audit was to review the City’s accounting records and financial … 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. … statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… 670 students. The School’s total expenditures for the year ended June 30, 2013 were approximately $8.86 million. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. … The Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed … for District officials to plan for potential liabilities, they did not develop a plan for the use of the surplus funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Village of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of … records. Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Cassadaga Valley Central School District – Financial Condition (2013M-249)
… fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings District officials consistently … Review all reserves and determine if the amounts reserved are necessary, reasonable, and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… Development Agency (WCIDA) officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in compliance with the PILOT agreements? Audit Period January … officials ensured PILOTs they calculated were accurate and in compliance with the PILOT agreements. During the audit …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148State Agencies Bulletin No. 1974
… part-time, annual salaried employees are calculated based on the employee’s part-time percentage. The deduction amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Comptroller DiNapoli Releases Municipal & School Audits
… During the 12-month audit period, the village earned $1,516 from money on deposit in its two checking accounts, … The clerk also made 12 unsupported adjustments totaling $1,981 to four customer accounts without any review or … excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsSpecial Disability Benefits – New Career Plan
… because you contracted HIV(where there may have been exposure to bodily fluids that may have involved the …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… because you contracted HIV(where there may have been exposure to bodily fluids that may have involved the …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsWithdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… not qualify for a retirement benefit, you should file the Withdrawal Application (RS5014) no earlier than 15 days …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… because you contracted HIV(where there may have been exposure to bodily fluids that may have involved the …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsThe New York State Procurement Integrity Act
… and accountability of the State’s procurement process by restoring the state comptroller’s independent contract … University of New York, prohibiting conflicts of interest by state officers and employees in state procurements, prohibiting conflicts of interest by state authority board members, officers and employees in …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actBroadalbin-Perth Central School District – Cash Management (2020M-65)
Determine whether District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65