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Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2015 were approximately $184,000. Key Findings In 2015 … District policy, and the District did not award points for participation in miscellaneous activities in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash … The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesCampbell-Savona Central School District – Budget Review (B2-13-12)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Pharsalia – Board Oversight (2018M-59)
… paid himself more than $57,000. As a result of our audit and investigation, the former Supervisor was arrested in 2019 … Defrauding the Government, Corrupting the Government and Public Corruption. In June 2021, he pled guilty to Grand … a thorough annual audit of the financial records, reports and supporting documentation. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Penfield Central School District – Procurement (2022M-76)
… analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Village of Endicott – Budget Review (B4-16-7)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Norfolk Fire District – Board Oversight (2022M-109)
… 2021 annual financial reports with the Office of the State Comptroller as required. As of the end of our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Audits of Local Governments: About Our Audits
… audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance … Independent peer reviewers organized by the National State Auditors Association completed an external peer review … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… inspection penalties may be waived, and implemented a new system that automatically issues inspection fee overdue …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… not comply with one of its resolutions when it failed to bill other municipalities for legal services provided to the … districts and adopt realistic water budget estimates. Bill the property owners to whom water lines were extended … district to include properties fronting an extended water line. Develop a multiyear plan for funding water districts’ …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… sustained financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102July 2001: Budgeting and Fund Balance Legislation
… balance for your government. Chapter 528 of the Laws of 2000 gives local governments more flexibility in managing … unreserved fund balance or unanticipated revenues, if the total of all revenues recognized or reasonably expected to be … with unappropriated unreserved fund balance, exceeds the total of all revenues estimated in the budget and …
https://www.osc.ny.gov/local-government/publications/july-2001-budgeting-and-fund-balance-legislationEmergency Service Communication Surcharges (2017-MS-4)
… Departments are responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge payments …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Niagara Charter School – Student Enrollment and Billing (2013M-294)
… of students and require a student who moves to provide a new proof of residence, even if the residence is within the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294CUNY Bulletin No. CU-697
… will begin in paychecks dated January 14, 2021. Background and CUNY Charitable Campaign Guidelines An online enrollment … enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page … the deduction should be canceled as the Effective Date and Deduction End Date. Cancellation notices must be retained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… 30, 2019. About the Program The Department administers New York’s Medicaid program. Many of the State’s Medicaid recipients are enrolled in MLTC plans. MLTC …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. Background … project and increased the project budget from the original estimate of $602,620 to $3,000,000. As of May 2013, project … over $2.2 million, with the remaining work, scheduled for completion in December 2013, expected to incur additional …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230CUNY Bulletin No. CU-724
… will begin in paychecks dated January 13, 2022. Background and CUNY Charitable Campaign Guidelines An online enrollment … enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page … the deduction should be canceled as the Effective Date and Deduction End Date. Cancellation notices must be retained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaign