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Village of Port Chester - Dual Employment (2018M-91)

… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… initiated by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we … that all disbursements are audited by the Board, listed on the warrants and entered into the accounting records. … corrective action. Appendix B includes our comments on issues raised in the Library’s response letter. … …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … action. … audit oxford academy school transportation department purchases service contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Town of Varick – Water and Sewer Operations (2021M-46)

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether Beaver …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Town of Greene – Justice Court Operations (2021M-95)

… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Red Hook – Information Technology (2020M-89)

… purposes because they did not routinely monitor employee Internet use. The Village did not define the IT consultant’s … awareness training. Develop procedures for monitoring Internet usage and negotiate a formal contract with the IT …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

City of Niagara Falls – Financial Condition (2017M-170)

… 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Stafford Fire Department, Inc. - Financial Management (2023M-110)

… Develop a written multiyear financial or capital plan to help guide budget development and save for capital asset …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110

Dolgeville Central School District – System Access Controls (2016M-265)

… Purpose of Audit The purpose of our audit was to examine information technology access controls over …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265

Randolph Central School District – Financial Management (2014M-20)

… policies for establishing and using reserve funds and a plan for the use of the excess balances in the reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Town of Lake Luzerne – Procurement (2022M-95)

… agreed with our recommendations and indicated they planned to initiate corrective action. … audit town lake luzerne …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

Harford Fire District – Records and Reports (2016M-170)

… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

IX.2.A Acronyms – IX. Federal Grants

… Investment Act WIC Women, Infants and Children Guide to Financial Operations REV. 03/12/2025 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronyms

NY Full-Time Equivalent Employees Dashboard

… Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay for employees of the State of New York. This dashboard provides quarterly data on the number of full-time equivalent (FTE) employees by …

https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard

Overview – Special 20- and 25-Year Plans

… of earnings.* Usually these are the years right before retirement, but they can be anytime in your career. Your FAE … * Note: Legislation changed the FAE calculation for Tier 6 members. For members who retired before April 1, 2024, your FAE was the average of your highest five …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview

Lyons Central School District – Payroll 2022M-71

… not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to … accrued in accordance with contracts and CBAs. Segregate payroll duties or implement adequate compensating controls, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71