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Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… and supported financial records and reports, the Town Board’s (Board) and Town officials’ ability to monitor … or 2023 Annual Financial Reports (AFRs), as required by New York State General Municipal Law (GML) Section 30. In …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Merrick Union Free School District – Financial Management (2024M-64)
… report – pdf] Audit Objective Determine whether the Merrick Union Free School District (District) Board of … by an annual average of $1.7 million (3.3 percent) and, as a result, Consistently appropriated an average of $1.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Gorham – Budgeting (2023M-181)
… the Town of Gorham (Town) Board (Board) adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets, a financial plan or fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Rhinecliff Fire District – Board Oversight (2024M-154)
… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsCUNY Bulletin No. CU-613
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevatorCUNY Bulletin No. CU-597
… Current Paychecks dated August 3, 2017, Institution Lag OSC Actions OSC will automatically implement the bi-weekly health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-597-city-new-york-health-insurance-rate-changesCUNY Bulletin No. CU-401
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T9 represented by District Council 37, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-401-district-council-37-local-2627-dues-and-agency-shop-feeCUNY Bulletin No. CU-400
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction Mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-400-district-council-37-local-384-dues-and-agency-shop-feeCUNY Bulletin No. CU-399
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-586
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected … Employees represented by the International Brotherhood of Teamsters, Local 237 in Bargaining Unit TS Effective … Deduction mailbox. … This bulletin notifies agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-586-international-brotherhood-teamsters-local-237-maintenancePlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Establish a process to periodically monitor the status of all retirees and their spouses and dependents receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceState Agencies Bulletin No. 1372
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … Employees represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1372-council-82-dues-and-agency-shop-fee-increaseCity of Peekskill – Financial Condition (2014M-105)
… The City of Peekskill is located in Westchester County and has a population of approximately 23,600. It is governed …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Operational Advisory No. 15
… of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesXVI.3.G Legal Compliance – XVI. Financial Reporting
… and Document Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could … should be presented in the ACFR as may be necessary to report legal compliance responsibilities and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceVolunteer Firefighters – Travel and Conference Expense Management
… for firefighters. General Municipal Law 12 authorizes the governing board of a municipal corporation or fire … necessary expenses for travel, meals, lodging and tuition. The law also requires specific approvals that vary depending on the location of the training school or course of instruction. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
Determine whether the Board established adequate longterm plans which appropriately addressed the Towns operational and capital needs and funding sources
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234