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Hicksville Water District – Competitive Quotations (2013M-233)
… 1, 2012, to March 31, 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides water to about 48,000 customers each year. A three-member … Hicksville Water District Competitive Quotations 2013M233 …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of the reduction payable to the Commissioner of Taxation and Finance. Create an AP Adjustment Voucher in SFS as … to the advance. The Special Use Vendor ID, fund, program, and department assigned to the advance account must be used and can be viewed on the NY_AP_CASHADV_AUTHORIZED_LIMIT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… tenants and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… would not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… Thomas P. DiNapoli announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of Morris, pled guilty last … of community service. Hand was also ordered to pay $34,000 in restitution. “Ms. Hand took advantage of her position as …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County and has approximately 14,900 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Willsboro Fire Department – Financial Operations (2014M-206)
… April 30, 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Vendor File Advisory No. 11
Selecting the Correct Vendor Location in SFS
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester … fire companies providing the service. Key Findings While all six entities had a process for administering FFI tax … it is operating as intended. Officials should ensure that all FFI money is disbursed in accordance with State law, …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5DiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each … Fiscal Stress Monitoring System Finds Increase in Entities Designated in Stress …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases School Audits
… procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. Background The Town of Sullivan is … policies and procedures, and provided the proper oversight to ensure that Clerk properly performs all required duties …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… own personal bank account,” DiNapoli said. “My thanks to Allegany County District Attorney Slep and the State Police for partnering with my office to make sure that those who engage in public corruption are … including numerous credit card bills. Kish abruptly quit as Treasurer after the department’s board began to ask …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentCredit for Previous or Military Service – Article 14 Benefits
… your previous public employment or military service. It is very important that you claim all the service credit you … with the passage of time. Prior Service Prior service is any period of time you received salary from a …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceFishers Fire District – Financial Condition (2021M-128)
… action. Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Throop – Highway Department (2021M-115)
… ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District District officials ensured employees payroll payments and leave accruals were accurate properly approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Industrial Development Agencies in New York State
… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-statePension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement benefit … after their death. Some DROs require the member to elect a pension payment option that provides a continuing benefit to …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionState Agencies Bulletin No. 1957
… reported and are subject to federal, state, local, Social Security, and Medicare taxes. A qualified program may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021