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Capital Planning (Follow-Up)
… is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in … to support their decisions on the projects they selected for the capital plan. Also, NFTA had not established a …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followTown of Java – Tax Collection Remittance (P1-24-21)
… an independent auditor to audit the former Tax Collector’s 2022 records. The auditor’s report indicated that tax …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Cayuga County – Court and Trust Funds (2024-C&T-5)
… 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from … are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… (Board) and District officials properly planned for long-term financial and capital needs. Key Findings … and District officials did not properly plan for these long-term financial and capital needs. The Board and District … with constructing a new fire station and replacing old vehicles and equipment, or the effect these decisions …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and … trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andState Agencies Bulletin No. 1182
… are subject to Federal, State and Local taxes are loaded in PayServ and reflected in the employee paycheck under the TXE earnings code. The … OSC Actions OSC will process four months of files in two pay cycles as specified above. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservSelected Employee Travel Expenses
… State's executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andState Comptroller DiNapoli Releases Municipal Audits
… Auditors revisited the town beginning in July 2022 to review progress in implementing the recommendations …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … bank statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases School District Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsNYSLRS Fact Sheet
Statistics about NYSLRS the New York State and Local Retirement System including membership details and average salary and pension amounts
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Childrens Education Services Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsWoodbourne Fire District Audit Follow Up 2023M-98-F
… – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, … records and reports or provided regular financial reports to the Board. Perform a thorough audit of all claims prior to payment Adopt realistic budgets or maintain reasonable …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… plan may not be beneficial to all eligible members. Before submitting an election form, we strongly recommend you … For members who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planDiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… to conduct and publicly release an independent racial equity audit, led by former U.S. Attorney General Loretta … employers, to prioritize and examine its impacts on racial equity is a major step forward in ensuring equal … its shareholders who understand that fostering diversity, equity, and inclusion is good for business. As support for …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… to create interagency bills, Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries … their governmental funds, the transfer of expenses should be done as APJV or GLJE transactions using the same account … SFS to create interagency bills Hybrid Journal Entries may be used to chargereimburse for costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Addison (Steuben County) … office began a comprehensive review, comprised of three audits, of the village in 2022 and found the clerk-treasurer … a penalty for corruption while in office. Summary of three audits released: Former Clerk-Treasurer’s Misappropriation of …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1XII.6.I Paying a Non-State Employee – XII. Expenditures
… be used “as is” or as a template to create a determination form specific to the Business Unit’s needs. … will process these payments through the Employee Expense Reimbursement Module in the Statewide Financial System (SFS), … some circumstances, non-employees may be entitled to the reimbursement of travel expenses if allowed by the terms and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee