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Village of Greenwich – Justice Court Operations (2014M-023)
… of our audit was to examine internal controls over the Court’s financial activity for the period June 1, 2012 … administrative services including the operation of a Justice Court with an elected Justice and an appointed court … consistently submit monthly reports to the Justice Court Fund on time. Although the previous Justice remitted the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real … June 1, 2010, to April 30, 2012. Background The Village of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Community College Safety Reporting (2015-MS-2)
… Act crimes that occur on campus, on public property within or immediately adjacent to the campus, and in or on non-campus buildings or property that the college owns or controls. Colleges must …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… report - pdf] We also released five letter reports to the following Off-Track Betting (OTB) Corporations: Capital … OTB [pdf] , Nassau OTB [pdf] , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our … Key Findings The five OTB Corporations have experienced an overall decline in handle over the five-year period 2009 …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… internal controls over selected financial operations for the period January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is governed by an elected Town … members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … fiscal stability. Copiague Union Free School District – Check Signing (Suffolk County) The district’s check signature policy permits any one of the board …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-251
… Purpose To notify agencies of the renaming of TDA deduction code 404 and the elimination of TDA deduction codes 408 and 415 as part of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and … January 1, 2012 through July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, Section 8 of the State Finance Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCity of Ogdensburg – Budget Review (B3-16-20)
… included the appropriation of fund balance. There is no statutory authority for the City to borrow for operating …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for … New York State General Municipal Law. The IDA is governed by a Board of seven members who are appointed by the County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010 through August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … to file Medicaid claims. However, it could not provide a current cost-benefit analysis to support its position. As a … in longevity retirement incentives that were not approved by the Board of Education. Eight employees, including the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Council members and is the legislative body responsible for overall Town operations. The Town’s general fund appropriations for 2012 fiscal total $1.1 million. The Clerk reported cash … penalties on taxpayers making payment after the penalty free period. Ensure all duplicate payments are refunded to …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the East Moriches Central School District , Orchard Park … and the Salem Central School District . "In an era of limited resources and increased accountability, it's … In addition, the board did not properly plan for the use of reserve funds. Oysterponds Union Free School District – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsCity of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8State Agencies Bulletin No. 1527
… has been superseded by Payroll Bulletin No. 1665 . Purpose To provide agencies with the steps required to calculate … day suspense period, and/or have not completed seven years of NYS service as a TIAA member. Active TIAA ORP participants … or make note of which dates are missing. Verify the TIAA Retirement Election Date The retirement election date is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1527-calculating-correct-projected-366-day-completion-date-andor-projected-7XI.2.B Contract Numbering – XI. Procurement and Contract Management
The New York State Office of the State Comptroller OSC has defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information contained in the Statewide Financial System SFS can be accurately reported
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingState Agencies Bulletin No. 796
… Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/796-april-2008-public-employees-federation-pef-longevity-lump-sum-lls