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DiNapoli Releases October State Cash Report
… last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.4 billion and were …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportState Comptroller DiNapoli Releases Municipal Audits
… issued a report in May 2019 identifying certain conditions and opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 53
… Lump Sum (LLS) payments. Affected Employees Employees in CSEA who are promoted effective 04/01/2020 and after are … of the higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results in a higher salary. For the purpose of this section, “base …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196State Agencies Bulletin No. 1660
… As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be … affected. OSC Actions OSC is currently programming changes in PayServ to prevent agency shop fees from being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesSUNY Bulletin No. SU-164
… Purpose To allow SUNY to utilize a new deduction code exclusively to transmit payments for … for the appropriate reporting and tax withholding. A new deduction code has been established that will allow these … order to offset the balance on their student account. This new deduction code is limited to the Nonresident Alien …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsUnified Court System Bulletin No. UCS-112
… Purpose To notify agencies of the new dues structure change and dues rate for New York State Court Officers Association members. Affected … To notify agencies of the new dues structure change and dues rate for New York State Court Officers Association members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … (Division) as high risk due to substantial charges for car rentals. The total costs associated with these travel … regulations. Division officials explained that the rental car charges were necessary to transport various Division …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… for the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the District’s network and public website for the period January 1, 2013 through … District is a district corporation of the State, distinct and separate from the Town of Galen and the Village of Clyde, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologySauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178State Agencies Bulletin No. 1702
… York of 2015 amends the Retirement and Social Security Law in relation to the definition of wages earned from multiple … OSC Actions OSC will update the Retirement Plans Table in PayServ to reflect the $16,779 pensionable overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Office of the State Comptroller OSC and Reported the res …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Alden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Main-Transit Fire Department – Credit Cards (2024M-77)
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … action. Appendix B includes our comments on issues raised in the Department’s response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … we audited travel expenses of high-cost travelers in the State, each of whom incurred over $100,000 in travel expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesTuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Controls Over Cash Advance Accounts
… 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and … in each advance account to more appropriate levels based on analysis of historical usage, current business practices …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accounts