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Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or properly … officials did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and sporting event admission records lacked adequate supporting documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Town of Caneadea – Fund Balance Management (2020M-145)

Determine whether the Town Board Board effectively managed fund balances

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Plattsburgh City School District - Procurement (2019M-198)

… policies. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198

Brasher Falls Central School District – Financial Condition (2019M-158)

… complies with the statutory limit and use surplus funds to fund one-time expenditures or needed reserves, pay off … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Village of Rushville - Board Oversight and Information Technology (2018M-118)

… a loss of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key … and have initiated or indicated they planned to initiate corrective action. 1 New York General Municipal …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… Properly segregate and account for surplus bond proceeds to ensure they are used to retire District debt. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Town of Corning – Financial Condition (2020M-13)

… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Cherry Valley Fire District - Board Oversight (2019M-141)

… the Annual Financial Reports, were completed and submitted to our office. Annually audit the Treasurer’s records. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

City of Middletown – Payroll and Leave Benefits (2024M-26)

… Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Hammondsport Central School District – Investment Program (2024M-63)

… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with … a listing of all businesses in the County that are subject to device inspections. …

https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346

Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans

… adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of these … you are automatically covered. If your employer chooses to adopt the benefits for a limited period of time, and you enter employment after the expiration date, you …

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-b

Service Credit – Divorce and Your Benefits

… for military service. For most members, the total amount of service credit at retirement will directly affect the … service credit earned during the marriage will be credited to the spouse even if purchased after the marriage ends. … credit for each year of credited service at retirement, up to a maximum of two additional years (Article 19 of the …

https://www.osc.ny.gov/retirement/members/divorce/service-credit

State Comptroller DiNapoli Releases Municipal Audits

… reserve transfers that did not happen totaling $430,000. Ridge Fire District – Board Oversight of Treasurer’s Fiscal …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… not maintain accurate and consistent capital asset records to ensure district assets were monitored and safeguarded. … $36,809. In addition, district officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear … totaling $163,233 without an approved purchase order prior to the purchase being made. Kingston Housing Authority – …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0

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