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Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement practices for the … provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Accounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing default …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchPayroll Improvement Project Bulletin No. PIP-013
… Affected Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andOverview – Regional State Park Police Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … and Any payments made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … and Any payments made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … and Any payments made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1822/overviewValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… to competitive bidding and quotes for the period July 1, 2014 through December 31, 2015. Background The Valley Stream …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… 1, 2014 through February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town … Valley Stream Union Free School District 24 Leave Accruals and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationIX.7.F M-Year Legislation – IX. Federal Grants
… from September 30, 2015). OSC strongly recommends that state agencies make every effort to disburse and/or adjust …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationEast Hampton Housing Authority – Board Oversight (2017M-33)
… Board's oversight of the Authority's financial operations for the period January 1, 2015 through September 30, 2016. … to create and perpetuate affordable housing opportunities for qualified individuals, manages 93 housing units located … 40 housing units will be built. Operating expenditures for the Authority's affordable housing program totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Andover Central School District - Financial Management (2018M-145)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Afton Central School District – Fund Balance Management (2023M-18)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we … 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 …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… system that allowed users to assume the identity or the account of other users as well as inherit increased rights or …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesNutritional Assistance – Federal Funding and New York
… Supplemental Nutrition Assistance Program (SNAP) SNAP provides food benefits to low-income families to … , nearly 3 million New Yorkers received $655.9 million of SNAP benefits for the month and approximately $7.35 billion …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… the financial and reputational damage that can result when suppliers fail to uphold recognized standards of labor … helping to make progress, but there’s a lot more work to do. I firmly believe that greater transparency and accountability …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… internal controls over Building Department operations for the period June 1, 2015 through April 13, 2017. … duties. Ensure that press-numbered receipts are issued for all revenue collected. Ensure that all collections are …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Town of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … June 1, 2016 through July 13, 2017. Background The Village of Croton-on-Hudson is located in Westchester County. The … Village of CrotononHudson Payroll 2017M200 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October 31, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $35.6 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353