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Village of Fleischmanns – Water Fund (2013M-151)
… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background … Mayor and four Trustees. The Village’s annual budget for the 2012-13 fiscal year was $953,000, which is funded … fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Brushton – Fiscal Oversight (2014M-235)
… is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is … accurate monthly financial reports. The Clerk-Treasurer has not filed an annual financial report with OSC since the …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… with real property located in the Village of Ballston Spa receiving an extra benefit from distributed sales tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357City of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the … adopted a comprehensive investment policy. The Authority does not have a written agreement with the brokerage firm …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Chatham Central School District – Financial Management (2023M-11)
… funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, but the average annual workers’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Richmondville – Administration of Grant Moneys (2013M-374)
… $5.6 million, funded by economic development grants, bank financing and private moneys from the developer. The … which is owned by the developer, is currently facing foreclosure. Key Findings The Board failed to properly …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected … Essex Fire District No 2 Cash Disbursements 2015M167 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… within the District. We found that some meters were broken and had not been operating or repaired since March 2011. The … Ensure that District boundaries are determined and documented on a map and that all District properties are charged ad valorem …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186SUNY Bulletin No. SU-52
… Purpose To explain an automatic cancellation of general deductions … 04/26/2001 OSC Actions OSC will insert a row on 4/27/2001 to cancel all general deductions except the following: 405 … of bargaining unit. OSC is not making any changes to data on the retirement panel. For ANY changes to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2026-2027 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2026, should now contain the appropriate lapse date. The … review appropriations scheduled to lapse on June 30, 2026 - utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersState Agencies Bulletin No. 1971
… the DD Returns and Reversals mailbox. The Direct Deposit Form for NYS Employees, form AC 2772 , should be provided to all new employees. If … the time of hire. If an employee is rehired, a new AC 2772 form should be submitted at the time of rehire to confirm …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryDiNapoli: Regional Land Banks Fighting Urban Blight
… recovery in the areas most heavily impacted by the foreclosure crisis. Over time, with adequate funding, these … other risks to public health and safety. At least one land bank has sought to acquire and remediate brownfields, while … subsidies and grants account for the vast majority of land bank revenues. The report estimates that subsidies and …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli Releases Mid-Year State Cash Report and Review
… through the first half of the fiscal year were nearly $610 million higher than projected and the state collected … through the first half of the fiscal year were nearly $610 million higher than projected and the state collected …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewComptroller DiNapoli Releases Municipal Audits
… , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal … financial report with the Office of the State Comptroller. West Sand Lake Fire District No. 1 – Internal Controls Over … Town of Milford Raquette Lake Fire District No 3 and West Sand Lake Fire District No 1 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… A former director of finance and administration at New York … said. “I thank District Attorney Bragg for his partnership in the investigation and in bringing her to justice.” “Cindy Tappe has now been … A former director of finance and administration at New York …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… service, David Peirez is stepping down as Chairman of the Real Estate Advisory Committee (REAC) for the New York State … “It has been a professional pleasure to help guide real estate investments for the state’s pension fund,” Peirez … and look forward to leading the committee as we guide real estate investments in the years to come.” REAC consists …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeDiNapoli: Former Town Supervisor Sentenced to Prison for Embezzlement
… announced that former Pharsalia Town Supervisor Dennis Brown was sentenced to serve one to three years in a state prison. In June, Brown pleaded guilty to stealing $240,000 in public funds … promise to safeguard taxpayers’ money, but today Dennis Brown learned the consequences of his crimes,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-town-supervisor-sentenced-prison-embezzlementXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… reclassification journal entry has errors and is unable to post in SFS. State agencies are expected to monitor these errors and take appropriate action to post the entry immediately. The OSC Bureau of State … any necessary adjustments to agency KK to allow entry to post Failing for Plan Ledger: Work with DOB examiner to make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionState Agencies Bulletin No. 2086.1
… bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with … 442 of the Laws of 2022, including the use of the new Direct Deposit Form for NYS Employees, AC 2772. Background … bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidance