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Niagara Falls City School District – Fuel Accountability (2015M-178)

… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Village of Unadilla – Procurement (2022M-182)

… obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not sought …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

Orleans County – Court and Trust Funds (2014M-043)

… abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our review was to …

https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043

Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)

… 47 components at the Senior Center and Woodbury Public Library (Senior Center/Library) such as access aisles at accessible parking spaces. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32

Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)

… report – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components … selected Town facilities. Specifically: 21 components at the Town Hall, such as interior office signs with raised …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27

Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)

… accessible route to the entrance. 26 components at the Library, such as interior doors that can be opened with no …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34

Overtime Compensation – Enhanced Reporting

… the definition of earnings for the purposes of a member’s pension calculation) and needs to be reported to NYSLRS. This … hours worked beyond regular scheduled hours Certain payments are not considered overtime and are not pensionable …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensation

DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money

… the State Comptroller to expedite certain unclaimed funds payments of $250 or less. Proposed by DiNapoli’s office, the … the need for persons and organizations to submit a claim for abandoned property of $250 or less that can be … Luis Sepúlveda and Assemblymember John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-money

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

Seneca County – Water and Sewer Operations (2017M-4)

… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Village of Owego - Board Oversight and Financial Operations (2018M-101)

… and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the … accounting firm (firm) was unable to complete its audits for the last two years. The Board hired another certified …

https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101

Vendor File Advisory No. 3

… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-address

Village of Atlantic Beach - Cash Disbursement (2018M-253)

… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253

Additional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits

… for this benefit, you must retire directly from public employment or within a year after separating from service. …

https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341j

McConnellsville Fire District – Financial Operations (2014M-19)

… has not adopted a code of ethics, procurement policy or an investment policy. The Board did not conduct a thorough audit … limit. Adopt a code of ethics, procurement policy and an investment policy and review them at least annually. Conduct …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19