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Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Nissequogue – Information Technology (2015M-31)
… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company … disbursements were for appropriate Company purposes for the period January 1, 2015 through October 28, 2016. Background The Summitville Fire Company provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 through … actually increased the District’s cost of providing health insurance by $37,179. District officials do not require … basis that they are still eligible to receive health insurance buy-back program payments. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Examples – Article 14 Benefits
… Example: A member joins at age 22 and has ten years of service credit when he or she leaves public employment. The member can apply … begins prior to his or her early retirement age of 61). If you defer filing for your vested retirement benefit until you …
https://www.osc.ny.gov/retirement/publications/1644/examplesSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… press-numbered receipts are issued, the bookkeeper does not sufficiently detail deposit slips to identify each … who use the credit cards and those who oversee compliance with the District’s credit card policy, and we identified …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashState Agencies Bulletin No. 783
… is work-related, the employee is placed on either Short or Long Term Disability after accruals are charged. Both options give … Workers’ Comp disabilities and must be placed on Short or Long Term Disability per Civil Service Attendance and Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Former Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in … Former Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26285 in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftGovernment-Wide Financial Data – 2021 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, … policies, procedures and agreements were established for online banking and did not provide sufficient oversight of … and resolved. Establish a comprehensive written online banking policy and require a monthly report of all …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132DiNapoli: Local Sales Tax Collections Grew in 2025
… in New York state totaled $24.4 billion in calendar year 2025, an increase of 4.5%, or $1 billion, from 2024, … today by State Comptroller Thomas P. DiNapoli. Growth in 2025 was higher than the 3.8% average annual growth rate from … outside of New York City grew 4%, or $443 million, in 2025 compared to the previous year. While year-over-year …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025Franklin County – Procurement (2016M-366)
Franklin County Procurement 2016M366
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Fairview Fire District – Audit Follow Up (2009M-211-F)
… and services 26,000 residents. The District’s budget for 2009 was approximately $11 million. Results of Review Based …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fSherburne-Earlville Central School District – Fund Balance (2017M-19)
SherburneEarlville Central School District Fund Balance 2017M19
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Panama Central School District – Financial Management (2016M-271)
… Chautauqua County. The District, which operates one school with approximately 500 students, is governed by an elected … Ensure that unrestricted fund balance complies with the statutory limit and develop a plan to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-2712023 - 2024 Procurement Stewardship Act Report
… ( Form A ) ( Form B ) You can generally search and sort the information provided in the report. State Finance …
https://www.osc.ny.gov/state-agencies/contracts/2023-2024-procurement-stewardship-act-reportGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… in Orange County. The District, which operates two schools with approximately 870 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … need funding, the District incurred interest expenditures and other fees that could have been used to fund other District needs. Key Recommendation Issue RANs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016m