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Chappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as … were not removed from the District’s original asset list. Also, officials could not determine whether four assets … Key Recommendations Ensure the District’s new asset list is complete, accurate and up-to-date and that all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Mastic Beach Fire District – Cash Disbursements (2017M-38)
… were properly processed for the period January 1, 2015 through September 30, 2016. Background The Mastic Beach … does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations Compare all vouchers with a list of checks to be approved for audit and approval before …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38State Agencies Bulletin No. 2312
… Fiscal Year Ending 2024-25 and the Fiscal Year Beginning 2025-26, the PayServ position pool chart of accounts must be updated to reflect the 2025-26 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 3, 2025 and Administration paychecks dated April 9, 2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 2415
… Fiscal Year Ending 2025-26 and the Fiscal Year Beginning 2026-27, the PayServ position pool chart of accounts must be updated to reflect the 2026-27 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 2, 2026, and Administration paychecks dated April 8, 2026. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2415-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCUNY Bulletin No. CU-741
… is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in … 2021-22 and the fiscal year beginning 2022-23, the PayServ chart of accounts must be updated to reflect the 2022-23 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSUNY Bulletin No. SU-305
… is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in … 2020-21 and the fiscal year beginning 2021-22, the PayServ chart of accounts must be updated to reflect the 2021-22 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… The Gilboa-Conesville Central School District is located in five towns in Schoharie County, three towns in Greene … Findings District officials did not keep their inventory list up-to-date when computers were deployed to various … the individual responsible for maintaining the inventory list as items are acquired, moved from one location to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… Franklin County District Attorney Elizabeth Crawford and New York State Police Superintendent Steven G. James … former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, pleaded guilty … to stealing nearly $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of her …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyState Agencies Bulletin No. 331
… Purpose To create a more efficient and secure notification process, new Reveal reports will replace notification letters that are currently mailed to agencies. … To create a more efficient and secure notification process new Reveal reports will replace notification letters that are currently mailed to agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersState Comptroller DiNapoli Releases Municipal Audits
… been lost, misused or misappropriated. Town of Lockport – Culvert Pipe Fee Collections (Niagara County) The …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… To determine whether the Transit Adjudication Bureau of New York City Transit performs its responsibilities in an … for processing and adjudicating summonses for violations of NYC Transit (Transit) rules governing public use of the transit system. TAB offers a respondent the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesFiscal Stress Monitoring System – 2023-24 School Districts List and Details
Fiscal Stress Monitoring System – 2023-24 School Districts List and Details
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2024-schools-all-data-worksheet.xlsxSchedule of Card Fees
List of all fees for New York State Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/fee-schedule.pdfOpinion 2005-6
… profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-70, p 109; 1986 Opns St Comp No. 86-44, p 72 ). Therefore, the town may not simply …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … appropriations were $594,527. Key Findings The Board did not review or certify the relevy list. The Board did not audit the Treasurer’s records. The Treasurer and her …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Complete List of Fiscal Stress Scores
Complete List of 2023 NYS Fiscal Stress Scores of Villages and Cities.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/excel/2023-munis-all-data-worksheet.xlsxReturn Leave Check List Executive Agencies
return-leave-check-list-executive-agencies.pdf
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/return-leave-check-list-executive-agencies.pdfComplete List of Fiscal Stress Scores
Complete List of 2024 NYS Fiscal Stress Scores of Villages and Cities.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/excel/2024-munis-all-data-worksheet.xlsxComplete List of Fiscal Stress Scores
Complete List of 2025 NYS Fiscal Stress Scores of Villages and Cities.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2025/excel/2025-munis-all-data-worksheet.xlsxGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024m