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Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… Purpose of Audit The purpose of our audit was to examine the Company's internal controls … Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire … Town residents, is governed by an eleven-member Board of Directors. Budgeted appropriations for the 2014-15 fiscal …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the … volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

Chautauqua County – Investments and Payroll (2016M-147)

… The Director of Finance did not always invest funds in accordance with the County’s adopted investment policy or … investment program to ensure that all investments are made in the County’s best interests and are in compliance with adopted policies and GML. Consult with the …

https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147

North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)

… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected

CUNY Bulletin No. CU-113

… that the Salary Withholding Program has been ended for non-represented employees Affected Employees Employees in Bargaining Units TC, U2 and U6 Effective Dates Payroll Period 23L for employees on lag payrolls (70XX9) Payroll Period 24C …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cuny

Applying for Previous or Military Service Credit – Article 14 Benefits

… request (which must be received before your effective date of retirement) to our Member & Employer Services Bureau. Include as much information as you can about the period of employment for which you are seeking credit. We will …

https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-credit

Gorham-Middlesex Central School District – Online Banking Access (2022M-179)

… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings … users because no one reviewed online banking users’ access and permissions. Officials at the District also did not … that the District may become the victim of a cybercrime and experience financial losses is heightened. Of the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179

West Canada Valley Central School District – Access to the Student Information System (2016M-96)

… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-information

DiNapoli: Tax Cap Remains at 2% for 2025

… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a calendarbased …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025

Niagara Falls Water Board – Financial Management (2015M-141)

… if the Board is managing the Water Board’s finances in accordance with the governing agreements and New York … are public benefit corporations which were created in 2002 by a special act of the New York State Legislature. … that Water Board and Water Authority finances are managed in accordance with the terms of the governing agreements, …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141

New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea

… to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial Development Agencies exist to … Orange County IDA through a web of conflicts of interest, false statements and pay-offs,” said DiNapoli. “Although … Press Release DA Hoovler Announces Felony Guilty Pleas In Orange County Industrial Development Agency Case Since …

https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-plea

Commack Public Library District – Selected Financial Operations (2015M-132)

… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132

Southern Cayuga Central School District – Financial Condition (2020M-77)

… condition. The Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 million over the three completed years. As a result, … use about $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

West Albany Fire District – Credit Card Purchases (2017M-15)

… Purpose of Audit The purpose of our audit was to determine whether … included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Keene Central School District – Transportation State Aid (2021M-63)

… for seven buses. However, after we identified the risk of lost aid, the Treasurer prepared and submitted State aid …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

Investment Advisory Committee

… is appointed by the Comptroller pursuant to Section 423 of the New York State Retirement and Social Security Law. The … by the Chief Investment Officer after the completion of an asset liability study. The Investment Advisory … Committee also periodically reviews the strategic plan of each Common Retirement Fund asset class, and monitors the …

https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committee

Elwood Union Free School District - Claims Auditing (2019M-31)

… Audit Objective Determine whether systems were in place to ensure that claims were adequately documented, were for … purposes and were properly audited and approved prior to payment. Noteworthy Achievements Due to the District’s well designed system of internal controls, …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31