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Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department controls were … is located in Steuben County and contracts with the Towns of Cameron and Rathbone to provide fire protection services. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections … totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Leaves of Absence – Article 14 Benefits
… send a request to the Retirement System for review. State Police employees will receive up to one year of service credit per incident while on Workers’ Compensation leave. …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceContract #C001191 – Leadership Development Program for OSC
… Information, as it becomes available, will be available for download through the following links: Draft Contract , …
https://www.osc.ny.gov/procurement/contract-c001191Hornell City School District - Financial Management (2019M-38)
… did not develop comprehensive written multiyear financial or capital plans. Key Recommendations Discontinue the … practice of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness training to staff. Hardware and software inventory records … and a disaster recovery plan. Provide security awareness training to staff and maintain complete and up-to-date …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyNortheast Central School District - Payroll (2018M-140)
… - pdf] Audit Objective Determine if compensation paid to employees was in accordance with collective bargaining agreements (CBAs) and … Board-approved contracts. Noteworthy Achievements Except for a few minor discrepancies, which we discussed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140West Valley Central School District - Financial Management (2018M-7)
… and adopting budgets that overestimated appropriations by $3.1 million (13.5 percent) over a three-year period. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Yates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage elected officials to complete the training. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07State Agencies Bulletin No. 1987
… This bulletin is superseded by Payroll Bulletin No. 1987.2 . Purpose The purpose of this bulletin is to … State Agencies Bulletin No 1987 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990
… in General Comments or Time Entry Comments that this payment has been calculated at 2.5 times the employee’s … due to the difference in the OT rate approved for payment. Previously Paid Overtime Using Earnings Code OTO or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991
State Agencies Bulletin No 1991
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P. … conditions, even if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress … found two school districts were designated as being in “significant fiscal stress”: Mount Vernon City School …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… statewide (including New York City) was $95,152, nearly 26% higher than the average annual pay ($75,590) for all jobs …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyState Comptroller DiNapoli Releases Municipal Audits
… overtime payments that could have been avoided or reduced. Town of Chesterfield – Town Clerk (Essex County) The clerk did not properly record, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and timely. The Board did not comply with New York State Town Law Section 176. Thirty debit card purchases … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… counties, cities, towns and villages across the state to assess whether local officials adequately considered the … the budget in the event these revenue projections are not fully realized. Brooktondale Fire District – Purchases … The board also appropriated fund balances the town did not have, which resulted in deficit, or negative fund balances, …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… DiNapoli said. “Through solid investment returns, prudent management and a diverse portfolio we have kept the state … 2017 data, with New York ranked fourth behind Wisconsin, South Dakota and Tennessee. The state pension fund’s average rate …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22