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Town of Washington – Information Technology (2013M-164)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over information technology (IT) for the … 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … the past five years, due primarily to the Board relying on fund balance as a financing source for operations. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Brighton Memorial Library – Board Oversight (2015M-116)
… Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of … The Board did not complete a proper audit of claims from vendors prior to payment. The Library had accumulated … funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Incarcerated and Death Matches
… the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants during the period January 2014 through February 2017. We matched the payments to the New York State Department of Corrections and Community Supervision Under Custody files …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… to ensure that the general fund’s unrestricted fund balance was within the statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. Key Recommendations Develop … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… officials adequately maintained vehicle inventory records and monitored fuel usage. Key Findings District officials … inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for. Officials did not: … Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies with 19 vehicle …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … of Trustees. The annual budget for the 2016-17 fiscal year is approximately $2.3 million. Key Findings The Board has not adopted written policies and procedures for ambulance service billing and collection. …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Travel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State … by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. However, travelers who enter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations for … August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 volunteer members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andAudits of Local Governments: About Our Audits
… pass rating, the highest level of assurance a peer review team can issue. … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsRefunds – Divorce and Your Benefits
… of excess member contributions . If there is a DRO on file, NYSLRS’ Matrimonial Unit will determine whether the … to the ex-spouse. As a rule, if the DRO is silent on the issue of a refund of contributions, the refund will be …
https://www.osc.ny.gov/retirement/members/divorce/refundsState Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,580 contracts for state … assistance for the “seed to sale” tracking system. Department of Corrections and Community Supervision $9 million for nurses …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyTown of Fishkill – Fiscal Stress (2013M-188)
… budgets over the past four years. The Town’s year-end fund balance for its five major operating funds, combined, was in … expenses in 2010 and 2011. The town-wide general fund balance deficit increased from $384,000 in 2009 to a $1.4 … loans at the end of 2012. Further, the sewer fund’s fund balance dropped from a surplus of $765,000 in 2009 to a $1.3 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188City of Saratoga Springs – Financial Condition (2012M-201)
… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, … water and sewer funds for the period January 1, 2008, to December 31, 2011. Background The City of Saratoga Springs … significantly increased from $165,723 on December 31, 2006 to $6.2 million on December 31, 2011. As of October 31, 2012, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Department of Transportation Bulletin No. DOT-37
Department of Transportation Bulletin No DOT36 2020 Shift Lump Sum Payment for the Winter Maintenance Season
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonOverview – Membership and Enrollment
… About NYSLRS The New York State and Local Retirement System (NYSLRS) is one of the largest retirement … of membership include: Death benefits; Service retirement; Disability retirement for both on-the-job and non-job-related …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewDepartment of Transportation Bulletin No. DOT-39
Department of Transportation Bulletin No DOT39
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 and its … 4.5 million jobs by the end of 2021, but the timing of the return of real estate values, commuters and tourists leave …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budget