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East Moriches Union Free School District – Financial Condition Management (2022M-1)
… statutory limit. The District’s budgeted appropriations from 2016-17 through 2020-21 exceeded actual expenditures by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the … for reimbursement. Guide to Financial Operations REV. 2/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors … Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be held in the billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… guilty on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought to light during … and Delaware County Special Prosecutor Linden Summers for helping us to bring this former clerk to justice.” Barnes … guilty on Thursday after pocketing $4788 in public funds for her personal use …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfTown of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… 349 parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Jefferson County Probation Department – Restitution Payments (S9-20-10)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … always properly enforce restitution orders or notify the court when a probationer violated the court order. As a …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10New Hartford Central School District – Payroll (2021M-149)
… Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
… action. Appendix B includes our comment on issues raised in the District’s response. … Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… on December 31, 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 expenditures. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27State Comptroller DiNapoli Releases School District Audits
… purchasing 11 buses. Auditors estimate the district will pay about $11,000 in interest expense on the surplus debt …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and ordered to pay $50,000 in restitution. Key Recommendation Routinely …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Lincoln - Disbursements (2022M-198)
… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative … action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andLiberty Central School District – Information Technology (2022M-73)
… the Liberty Central School District (District) Board of Education (Board) and District officials adequately … network user accounts. As a result, the District’s risk of a system compromise is increased. Establish adequate … vendors. As a result, the roles and responsibilities of each vendor providing services may not be understood and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Port Washington Union Free School District – Payroll (2025M-38)
… and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. … We examined compensation totaling $449510 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Unified Court System Bulletin No. UCS-251
… new Salary Administration Plan UCO (UCS Court Officers of NYS). Affected Employees Employees in the following … new Salary Administration Plan UCO (UCS Court Officers of NYS) was created and linked to the April 2010 salary schedule … new salary on these rows. OSC will make any necessary corrections on the employee’s Job Data record. No other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsPayroll Improvement Project Bulletin No. PIP-008.1
… be editable. Navigation Navigation has been simplified for PayServ 9.2. Pages will no longer be duplicated with … Refer to Payroll Bulletin PIP-005 – Navigation Changes , for detailed information on navigation changes. Conversion: … PayServ will be converted to 9.2. All Job and Empl records for employees terminated in the last five years (1/1/2015 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92CUNY Bulletin No. CU-571
… Affected Employees Annual and Hourly PSC employees in Bargaining Units AJ who meet the eligibility criteria … 4/20/13, 4/20/14, 4/20/15, and 4/20/16 will be processed in Pay Period 21C, paycheck dated January 19, 2017 Eligibility Criteria Adjunct employees in Bargaining Unit AJ, pay basis code AJT, shall receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesOpinion 91-36
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of … neighborhood of or readily accessible to the subdivisions from which the park land fees were received. The agreement … Law, §7-730(1) authorizes villages to collect moneys from subdividers, in lieu of requiring the setting aside of …
https://www.osc.ny.gov/legal-opinions/opinion-91-36