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Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… purpose of our audit was to review the accounting records and internal controls of the District for the period January … to February 26, 2013. Background The Steuben County Soil and Water Conservation District is one of 58 such Districts … in New York State. These Districts provide services and fund projects to improve and maintain wildlife habitat, …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashOrdinary Disability – Regional State Park Police Plan
… is available to you only if you joined the Police and Fire Retirement System before September 1, 1997. For those who … credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this is a … age 60 or older at the effective date of your disability retirement, your ordinary disability benefit would be equal …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… should openly disclose where their political dollars are being spent.” DiNapoli’s proposals ask the companies to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… entered into with organizations having various types of business or occupational relationships with members of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Livonia Central School District – Conflict of Interest (2024M-89)
… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, who resigned on May 31, 2022, … Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Travel Advisory No. 9
… an Incorrect Official Station Guidance : The Office of the State Comptroller updated Section XIII.6 – Potential …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesFiscal Stress Monitoring System
… school districts with fiscal problems. Alerting everyone to potential problems gives local officials and taxpayers the opportunity to be more proactive. Read the System Basics document to learn more. Search for a local government or school …
https://www.osc.ny.gov/local-government/fiscal-monitoringNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key Recommendations … Review and amend the District’s point system as necessary to ensure it is consistent with GML. Ensure that firefighters …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… financial policies or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer and Financial Secretary. Audit … and ensure there was sufficient supporting documentation for all claims. Key Recommendations The Board or membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Sullivan County – Time and Attendance (2017M-55)
… Purpose of Audit The purpose of our audit was to review controls over the County’s timekeeping system for … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees … Establish policies and procedures to ensure employees have appropriate ETS access rights and prohibit employees …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Accounts Payable Advisory No. 44
… staff selected a location with an ACH payment method on purchase orders and/or vouchers, (ii) vendors have … are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… of our audit was to determine whether employee salaries and wages were accurately paid and to determine whether cash receipts from the Community … The City of Sherrill is located in Oneida County and has a population of approximately 3,070. The City is …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228A Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan
… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
… System, you are covered by a plan that provides important benefits. This presentation explains some of those benefits and the services available to you as a member of our system, … disabled (disability retirement benefits); Benefits your beneficiary may receive if you die while working for a …
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… System, you are covered by a plan that provides important benefits. This publication explains some of those benefits and the services available to you as a member of our system, … disabled (disability retirement benefits); Benefits your beneficiary may receive if you die while working for a …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Regional State Park Police Plan
… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1867/message-comptroller-thomas-p-dinapoli