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South Butler Fire Department – Oversight of Financial Activities (2020M-120)
Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/south-butler-fire-department-2020-120.pdfTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/delhi-2020-105.pdfVillage of Herkimer - Water and Sewer Financial Operations (2019M-102)
Determine whether Village officials effectively managed the billing, collection and enforcement of water and sewer charges.
https://www.osc.ny.gov/files/local-government/audits/pdf/herkimer-2019-102.pdfCity of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… [read complete report - pdf] Audit Objective Determine whether the City of … were submitted in a timely manner. Annual assessments of progress toward achieving project goals were performed. Key … are submitted in a timely manner. Annually assess the progress of projects toward achieving project goals. CCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdfRequest for Withdrawal from Sections 384-d and 384-e (PF5466)
For NYSLRS PFRS members to withdraw election to contribute under the provisions of Section 384-d and 384-e of the Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5466.pdfPersonal Income Tax
The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for paymen
https://www.osc.ny.gov/files/local-government/audits/pdf/bse-2018-07-06.pdfTown of Springfield – Accounting Records and Reports (2020M-175)
… complete report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, … and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate … Determine whether the Town of Springfields Town Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Accountability for Traffic Ticket Surcharges
… cases from the court system and free the courts to concentrate instead on the more serious cases. The Department …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is defined as while you are: Being paid on the …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… not create or maintain cash journals, general ledgers or subsidiary revenue and expenditure ledgers and did not … receipt and disbursement journals, general ledgers and subsidiary revenue and expenditure records for all funds. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… (61 percent), valued at approximately $3.8 million in assessed value, lacked one or more pieces of supporting … a result, the property owner incorrectly received $15,231 in tax reductions. Agricultural building exemptions that were … the property owner may have incorrectly received $80,126 in tax reductions. The Assessor did not have any …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Unified Court System Bulletin No. UCS-304
… not processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in Bargaining Units 86, 88 and CT. In addition, employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfTown of Poestenkill - Credit Card Purchases (202M-34)
Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/poestenkill-town-2024-34.pdfOversight of Runaway and Homeless Youth (2019-S-47)
To determine if the Office for Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s47.pdfMandatory vs. Optional Membership
… membership by terminating your public employment. ¹Exempt Class — Classified Civil Service positions deemed … requirements are established for exempt positions. ²Labor Class — Classified Civil Service positions for which … nature of the duties. Minimum qualifications for Labor Class positions, other than the physical ability to perform …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipVillage of Voorheesville - Water and Sewer Charges (2019M-118)
… managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: Accurately billed users for water and sewer charges. Deposited water and sewer … managed the billing collection and enforcement of water and sewer charges …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Opinion 90-12
… the clerk of the court (see 2A Weinstein, Korn and Miller, New York Civil Practice , §2607.03; see also, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 91-39
… suspended unless the amount earned does not exceed the ceiling established by Retirement and Social Security Law, §212. The ceiling fixed in section 212, as amended by L 1991, ch 302, … post-retirement public salary for purposes of the income ceiling prescribed by Retirement and Social Security Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-39