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Justice Court Fund - Town and Village Court Revenue Report Data Description
… Data description of the town and village court revenue report …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionVillage of Greenwich - Cash Management (2019M-230)
… Objective Determine whether Village officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested … funds in a financial institution with higher available interest rates, interest earnings could have been increased …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230State Comptroller DiNapoli Statement on the Federal Government Shutdown
… the economy, disrupt critical services, and harms federal workers. Some individuals may have their benefits delayed and … employees work in New York, ranging from healthcare workers to engineers to parks workers. The longer the shutdown drags on, the more families …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownPortville Central School District - Cafeteria Collections (2018M-244)
… Findings The Board did not adopt written cafeteria cash receipt policies, cash receipt duties were not properly segregated and the Cafeteria Manager did not adequately oversee the cash receipt function. Cafeteria collections totaling $7,200 were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Town of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Lewiston-Porter Central School District - Payroll (2018M-246)
… Consult with legal counsel and take appropriate action to recover any overpayments. Ensure that stipends, including … our recommendations and indicated they have taken or plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Town of East Otto - Information Technology (2018M-156)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Comptroller DiNapoli Releases School Audits
… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Library, such as signs identifying van accessible parking spaces and properly secured carpets at the entrance. … the Town and used for election polling, such as accessible parking spaces with access aisles and at least one van …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Generic PINs
… Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). … cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC does not have sufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… the Budget (DOB) and OSC. The cutover between fiscal years in the Statewide Financial System (SFS) will utilize these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyHelping Hands School – Compliance With the Reimbursable Cost Manual
… reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report (CFR) were properly calculated, … reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report (CFR) were properly calculated, … reported by Helping Hands School Helping Hands on its Consolidated Fiscal Report CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualOrdinary Death Benefit – New Career Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitVillage of East Hampton – Information Technology (2015M-187)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … Board has not adopted written computer-related policies to address user access, data backups, remote access or … generic user accounts and provided excessive access right to the financial and real property tax software. The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial … of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page … calculation to determine the ex-spouse’s share to avoid reductions resulting from the member’s PLS election. If …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementVillage of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … ensure the airport is self-sufficient. Collect delinquent real property taxes. Maintain proper accounting records and provide the Board with adequate …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14