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Copiague Fire District– Mechanic Shop Operations (2021M-93)
… the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees used at least $5,365 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Rockville Centre Union Free School District – Information Technology (2023M-140)
… monitored users’ compliance with the District’s acceptable Internet use policy (AUP). Key Findings District officials … although the District’s regulations for acceptable Internet use and computer resources and data management state … is prohibited. As a result, the likelihood that a user’s Internet browsing exposes the District to malicious software …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… segregated. Employees were allowed personal use of Town rentals at no charge, resulting in a loss of collectible Town … delete records in the financial system and from creating rentals for themselves. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance … village hewlett neck treasurers duties …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District … Board was not transparent with taxpayers and fund balance declined despite the Board increasing the tax levy more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City officials … ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did not … employees did not receive separation payments and health insurance buyouts in accordance with contractual agreements. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… of Wilson (Town) officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not … Town of Wilson Town officials properly procured monitored and accounted for diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Alden – Town Clerk/Tax Collector (2024M-106)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … the funds from being productively used by Town officials and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Miller Place Fire District – Credit Cards (2024M-58)
… report – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire … Determine whether the Miller Place Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable … specified by the RSSL. Note: This benefit is not available to Tier 3 members whose employers offer a one-year FAE. The …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Deansboro Fire District – Claims Auditing (2026M-64)
… before payment? Audit Period January 1, 2025 – March 31, 2026 Understanding the Audit Area An effective audit of … to issue payment. From January 1, 2025, through March 31, 2026, the Treasurer paid 102 claims totaling $82,860. Audit … were no recommendations as a result of this audit. The results of our audit were discussed with District officials. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/deansboro-fire-district-claims-auditing-2026m-64DiNapoli Releases Bond Calendar for Third Quarter
… for the planned bond sales for the state, New York City and their major public authorities during the third quarter … sales of $9.05 billion include $5.45 billion of new money and $3.6 billion of refundings as follows: $5.76 billion … scheduled for July, of which $3.45 billion is new money and $2.31 billion are refundings; $1.99 billion scheduled for …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… for the planned bond sales for the state, New York City and their major public authorities during the second quarter … sales of $4.29 billion include $3.06 billion of new money and $1.23 billion of refundings or reofferings as follows: … scheduled for April, of which $1.29 billion is new money and $1.03 billion is refundings or reofferings; $1.95 billion …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… Agency. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar Find out how your …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
… for the planned bond sales for the state, New York City and their major public authorities during the third quarter … sales of $5.06 billion include $3.48 billion of new money and $1.58 billion of refundings as follows: $4.71 billion … for July, of which $3.48 billion is for new money and $1.32 billion for refunding purposes; $350 million …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterCaton No. 1 Fire District – Financial Oversight (2013M-262)
… unexpended surplus funds totaling more than $270,000 or 169 percent of the budgeted appropriations for 2013. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Fire Safety (2015-MS-1)
… [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , … Hempstead, North Tonawanda, Saratoga Springs and White Plains) did not submit their 2013 Uniform Code …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1