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Town of Cortlandville – Fuel Purchases (2012M-171)
… Town. The Town has more than 70 center-lane miles of Town road within the 49 square-mile Town boundaries. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171State Comptroller DiNapoli Releases Municipal Audits
… Village of Coxsackie – Treasurers’ Records and Reports (Greene County) The treasurers did not maintain complete, accurate and timely records and reports or adhere to generally accepted accounting …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Chenango County Probation Department – Restitution Payments (S9-20-3)
… Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings … Department officials did not always properly enforce restitution orders, notify the court when a probationer …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Franklin County Probation Department – Restitution Payments (S9-20-13)
… Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings … Department officials did not always properly enforce restitution orders, notify the court when a probationer …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Saratoga County Probation Department – Restitution Payments (S9-20-12)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12DiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… Community Bankshares to consider diversity inclusive of sex, race, ethnicity, age, gender identity, gender expression … has asked the Kroger Company supermarket chain and Zoom Video Communications, Inc. to publicly disclose this data to …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionOpinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency … the emergency rescue and first aid squad of a village fire department may provide general ambulance service to …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… [ read complete report - pdf ] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… [ read complete report - pdf ] Audit Objective Determine whether Ripley …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to date, … Maintain accurate, complete and up-to-date accounting records and properly complete bank reconciliations. Provide …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Local Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … audit village waverly parks recreation …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… leave accrual entries. In addition, five employees had 21 time sheets lacking proper approvals and two employees had … that were not supported. Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or … time sheets prior to paying employees. Ensure overtime is approved prior to employees working overtime and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mOpinion 89-57
… town highway equipment and personnel to repair and improve a village street of a village located within the town. The … bidding process. * * * Competitive bidding, by its nature, does not contemplate the continuous bargaining that is the hallmark of negotiated contracts." ( Sinram-Marnis Oil Co. v City of New York , 74 NY2d 13, at pp 17-18, 544 …
https://www.osc.ny.gov/legal-opinions/opinion-89-57X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… the vendor has with New York State. ( Section 4.A - Vendor Classifications of this Chapter) Open for Ordering … orders, suppliers that have contracts, utility suppliers) Yes Non-Procurement Srvc Provider Non-commercial, … York State. (e.g., Federal Agency, non-NYS municipality) Yes NYS Muni-School Dist or BOCES Government run school …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationCalculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and … following is information on how to calculate the number of days worked based on different scenarios. Please refer to the … working the full SWD) should be reported with full-time days. Part-time employees (those who are working less than …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedState Agencies Bulletin No. 2434
… for Time Entry overtime earnings that are calculated by the system based on annual salary such as OT for Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2434-fiscal-year-2026-2027-sign-bonus-eligible-employees-departmentWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… did not seek competition or provide documentation to support their verbal assertions that some providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Town of Cherry Valley – Financial Condition (2016M-212)
… 1, 2015 through March 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley within its boundaries. The Town, which has a …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212