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West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… accurately recorded, had adequate supporting documentation and were for Association purposes. Key Findings The Board did … accurately recorded, had adequate supporting documentation and were for Association purposes. As a result, the … itemized invoice or receipt (or other such documentation) and a documented, specific Association purpose. Five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… whether the Board properly safeguarded Village resources for the period March 1, 2012 through July 12, 2013 and to … and are not reviewed by the Board. The former Mayor's salary was increased without following applicable law. Key … attorney to determine whether the unauthorized salary increases made to the former Mayor can be recouped. … Village …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mBethpage Union Free School District – Leave Accruals (2015M-100)
… Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board of Education, operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Horseheads Central School District – Network Access Controls (2021M-127)
… were secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter … Appendix B includes our comments on issues raised in the District’s response. … Determine whether Horseheads …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation … 2016 through April 2019. The CEO paid this reimbursement in April 2019. The CEO failed to comply with the Board’s …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Ellicott – Fiscal Stress (2013M-269)
Town of Ellicott Fiscal Stress 2013M269
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269East Hampton Union Free School District – Financial Software User Access (2016M-340)
… that serve approximately 1,800 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessOpinion 89-24
Whether a person who is a member of the board of education of a city school district has a conflict of interest
https://www.osc.ny.gov/legal-opinions/opinion-89-24CUNY Bulletin No. CU-435
… Employees as identified below who are represented by District Council 37, Teamsters - Local 237 and SEIU- Local 300. Employees represented by District Council 37 in Bargaining Units CC, CD, SF, SJ, … 10984, 10986, 10989, 10993, 10994 Employees represented by Teamsters-Local 237 in Bargaining Units SB, SC, SE, SL, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesSex Offender Registration (2014-MS-2)
… local law enforcement agencies and to protect communities by requiring sex offenders to register with the State and by providing public information about certain sex offenders …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… and reports to detect discrepancies. The Department is composed of volunteer members and is governed by its bylaws and seven-member Board. The Board is responsible for managing the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mThe Domestic Relations Order – Divorce and Your Benefits
… a properly drawn Domestic Relations Order (DRO) issued by a New York State court. (For information about a DRO issued by other states, see Out-of-State Orders .) A DRO is a court … was not awarded an interest in any pension benefit payable by NYSLRS, the parties are not required to file …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderComptroller DiNapoli Releases School District Audits
… that the board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through … back, unassigned fund balance exceeds the statutory limit by nearly 27 percentage points. Monroe-Woodbury Central … to $900 which were all over the $100 limit established by the New York State Education Department. Sackets Harbor …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases December State Cash Report
… the same period last year to $53.2 billion and were $29.9 million lower than mid-year Financial Plan projections, … estimates. The General Fund ended 2016 with a balance of $9.1 billion, which was $98.3 million lower than the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportWage Theft Investigations
… complete wage theft investigations timely. As of August 26, 2013, the Division had a caseload of 17,191 cases, including 9,331 active investigations and 7,860 cases pending payment. … of Agriculture and Markets: Food Safety Monitoring (2013-S-27) Department of Labor: Assessment and Collection of …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsRondout Valley Central School District – Fixed Assets (2023M-36)
… officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly … account for and monitor all of the District’s fixed assets. As a result, there is an increased risk fixed assets could be lost, stolen or misused. Of the 80 fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Village of Ilion – Information Technology (2015M-34)
… population of approximately 8,000. The Village is governed by an elected five-member Board of Trustees. Budgeted … information technology (IT) incidents in 2014 initiated by falsified email messages with a malware attachment that, when opened by employees, converted stored Village data into an …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Elwood Union Free School District – Electronic Transfers (2014M-133)
… evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … students and 375 employees. The District’s expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings … The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Richmondville – Disbursements (2012M-178)
… the claims are listed on an approved abstract and audited by the Board, prior to payment, unless otherwise authorized by law. … Village of Richmondville Disbursements 2012M178 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178East Ramapo Central School District – Financial Condition (2013M-141)
… The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of … experienced both planned and unplanned operating deficits in its general fund over the last two fiscal years. These …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141