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City of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… businesses that did not meet their goals but did not do so because the Board did not review the performance of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… preapprovals are obtained in all instances where overtime can be planned in advance. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) … The Village did not provide adequate IT security training to employees. Key Recommendations Develop and adopt an …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly … 2015 through July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Fabius-Pompey Central School District – Information Technology (2016M-237)
… Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
Town of Callicoon Cash Receipts and Disbursements 2013M16
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Worth – Financial Operations (2014M-323)
… was to review the Town’s financial operations for the period January 1, 2013 through May 31, 2014. Background The … audit was to review the Towns financial operations for the period January 1 2013 through May 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Village of Victor – Financial Management (2015M-166)
… through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Cohocton – Cash Receipts (2015M-63)
… of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period June 1, 2013 … 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population of … records, or engage the services of a certified public accountant or public accountant to conduct the audit. Issue …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge … January 1, 2013 through July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a … The purpose of our audit was to review the Towns water user charge …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59State Comptroller DiNapoli Releases School District Audit
… was issued. Honeoye Falls Lima Central School District – Access Controls (Livingston County, Monroe County and Ontario County) District officials did not ensure user access controls were appropriate and secure. Officials did … critical. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0State Agencies Bulletin No. 1507
… stop payments, reissued paychecks, paycheck reversals or exchanges. OSC Actions OSC will run a daily program to update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckOpinion 2000-23
… officers in the bargaining unit receive a 4% increase plus an additional amount, the police chief is entitled only … 990, 494 NYS2d 299; McKinney's Statutes §94; 1995 Opns St Comp No. 95-11, p 24). In this instance, section 207-m, … increase received by other subordinate officers (1992 Opns St Comp No. 92-29, p 26), which in turn would cause the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Police Bulletin No. SP-229
… Purpose The purpose of this bulletin is to inform the Division of the State Police of OSC’s automatic processing and provide … The purpose of this bulletin is to inform the Division of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-229-april-2022-implementation-location-pay-certain-counties-and-increasesState Agencies Bulletin No. 1305
… or the Time Entry interface (NPAY502) using Earnings Code ROO . Earnings Begin Date: The first overtime date to include … End Date: The last overtime date to include RTN Earn Code: ROO Hours: The number of overtime hours to include RTN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… York State Common Retirement Fund’s (Fund) ongoing efforts to increase corporate accountability for progress on … (DEI) issues. “We encourage the Fund’s portfolio companies to ensure diversity, equity and inclusion throughout their businesses not just because it is the right thing to do, but because they will be better positioned to prosper …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesDiNapoli: School Bus Safety Needs Improvement
… upstate school districts and their compliance with school bus safety requirements. The audit found school districts are not confirming all school bus drivers are completing required training and drug testing, and that school bus safety drills and inspections are done. "When parents …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . If the agency does not … Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance Information on attaching …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expense