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State Agencies Bulletin No. 1811
… instructions to update the records of employees currently in such positions. Affected Employees Employees in positions that have been downward reallocated are … or bonuses and percentage on promotion increases (in general, all future salary calculations) will continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… criteria are met: Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a … guidelines): All Land Buildings Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureRockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Gouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Attica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Conesus – Justice Court (2013M-140)
… April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town … Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our audit identified deficiencies in providing adequate oversight of Court operations including …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that … schools violate the Education Law §5001 (Law) – but remain in operation – students who drop out are also eligible for a …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Contract Participation of Minority- and Women-Owned Business Enterprises
… of minority- and women-owned business enterprises (MWBEs) in their contracts. Specifically, pursuant to the Law and … program, a similar program for federally funded contracts. In 2011, OSC issued a report ( 2010-S-9 ) on MWBE reporting … did not accurately report the results of its efforts; and, in fact, overstated the extent of MWBE participation in its …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… illness, but are able to live independently rather than in a facility. Eligible individuals include those discharged … private hospitals, as well as other individuals currently in the community who need housing. Clients in the Program receive support services and a subsidy toward …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incMonitoring of Select Programs
… for older individuals to maximize their ability to age in their community and avoid higher levels of care and … Agencies on Aging (AAAs). NYSOFA directs AAA operations in part through program instructions and monitors performance … programs for the elderly, including the Expanded In-Home Services for the Elderly Program (EISEP) and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Comptroller DiNapoli Releases Audits
… Capital assets include land, buildings, construction in progress, equipment, library books, artwork and historical … SFS AM capital asset inputs, assisting agencies in the management and maintenance of their asset data in SFS AM. Auditors found BCA is not adequately overseeing …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… is planning to accelerate building development in the city as part of its affordability agenda, while … buildings and over 44,400 active construction sites in the five boroughs, mainly through the review and approval … milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan review in …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … Key Findings For cash collections that are not recorded in the circulation system, the Library does not use a cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Mayfield - Town Clerk (2016M-29)
… 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The … record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not … Key Recommendations Accurately record all collections in the Clerk’s computer system and report them on the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Opinion 88-13
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … §800(3), a municipal officer or employee has an interest in any contract with his municipality if he receives a direct … or material benefit as a result of that contract. In addition, an officer or employee is deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-88-13