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School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… District , Commack Union Free School District , DeRuyter Central School District , East Bloomfield Central School District , Fredonia Central School District , Glen Cove City School District , …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… operations? Audit Period January 1, 2023 – June 16, 2025 Understanding the Audit Area The Board must provide … totaled $299,640 and revenues and redeposited startup cash 1 totaled $372,140. Audit Summary The Board did not … Board generally did not review bank statements, canceled check images and bank reconciliations for any accounts to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Cincinnatus Fire District – Board Oversight (2025M-77)
… [read complete report – audit] Audit Objective Did the Cincinnatus Fire … 31, 2024. We extended the audit period to March 18, 2025 to review training certificates, the adopted code of ethics policy and obtain the 2025 adopted budget. Understanding the Audit Area A fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Comptroller DiNapoli Releases State Audits
… (DMV): Controls over Cash Advance Accounts (2014-S-65) DMV has designed effective internal controls over … and Attendance Practices for Public Safety Staff (2013-S-65) Inadequate internal controls over time and attendance for …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous payments to other municipalities) … Concerning a situation where a county distributed sales tax revenues to towns and villages in the county in a manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-42State Agencies Bulletin No. 2231
… notify agencies of a change in how they will create/modify/run any queries using PayServ through the E-Gov application. … application. Those queries will be run against a near real-time environment in the background of the system so … that have been executed in PS Query on or after January 1, 2021, will be moved to PayServ Production. Any queries that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-updateCapital Program Revenue and Expenses
… of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether NYRA officials … million for purses; and $74 million for NYRA’s capital program. Key Findings We found adequate controls over the … of the audit period, NYRA used material amounts of capital program funds for routine maintenance costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… pdf] We also released six letter reports to the following School Districts: Arlington Central School District [pdf] , Elmira City School District [pdf] , Fairport Central School District … Controlling Access to Student Grading Systems in School Districts 2015MS3 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Other Bulletin No. 57
… one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Effective Dates Payment is effective 04/01/2020 … listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are needed. Add … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-57-april-2020-state-university-construction-fund-scfState Agencies Bulletin No. 2137
… is lapsing on 06/30/2023, agencies will need to insert a new row into the Department Budget Table USA (refer to Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2238
… charges. Effective Dates: Administration paychecks dated July 3, 2024, and Institution paychecks dated July 11, 2024 … needed in SFS will need to be completed before June 20, 2024 in order for them to be used in PayServ for the … . Please include this bulletin number in the email subject line. Questions related to SFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsConservation Fund – Sources and Uses of Funds
… between $40 million and $45 million based on annual license revenues that totaled $47 million to $69 million per year. In 2012-2013, sporting license sales generated almost $50 million, while Program … in the Fund has increased to over $90 million since license fees were raised in 2009, largely due to a one-time …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsState Agencies Bulletin No. 2346
… All agencies with appropriations due to lapse on June 30, 2025 are affected. Background: Appropriations allocated to … for them to be used in PayServ for the Administration check dated July 2, 2025. If the chartfield string is lapsing … string effective the beginning of the pay period for the check dates listed above. Examples of these dates are as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2030
The purpose of this bulletin is to inform agencies that position pools andor chartfield strings in PayServ may require updates for lapsing
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2030-updating-payserv-chartfield-strings-june-lapsing-eventsCUNY Bulletin No. CU-441
… and post-tax payroll deductions to pay for qualified parking. Only transit-related parking is eligible. Qualified parking is parking provided to employees on or near the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Access Controls Over Student Information Systems (2014-MR-1)
… (APW) Central School District [pdf] , Indian River Central School District [pdf] , Lowville Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1State Agencies Bulletin No. 1655
… Purpose To inform agencies that Position Pools and/or Chartfield … Affected Employees All agencies with appropriations due to lapse on June 30, 2018 Background Appropriations allocated to certain chartfield strings will be lapsing on the above … To inform agencies that Position Pools andor Chartfield …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1655-updating-payserv-chartfield-strings-june-lapsing-events