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Security and Effectiveness of the Department of Labor’s Unemployment Insurance System
… Purpose To determine whether the Department of Labor’s (Department) … Key Findings The Unemployment Insurance System data has not yet been classified as required by current Security … insurance applications in use by the Department have been deemed mission critical. The Security Policy …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011, to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient … Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, 2013. … County. The Town Board is the legislative body responsible for managing Town operations. The Recreation Department … be conducted through the Town Comptroller. Ensure that all money collected is properly receipted and remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Enforcement of Article 19-A of … Vehicle and Traffic Law ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train collision near … the Law’s requirements. Every motor carrier, as defined in the Law, must enroll in the Program, comply with its …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not … … Determine whether the Board provided proper oversight of water billing operations …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Reimbursement of Homeless Shelter Providers Rescue Mission Alliance of Syracuse Report 2021S34
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… of Expenditures of Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding … of Federal funds or value of assistance for non-cash benefit programs, must be presented accurately since it … benefit programs are used in the determination of major program thresholds to identify programs which are subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsOpinion 2004-2
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships … of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real … property to the town, and (1) the lease was entered into in anticipation or as a direct consequence of the vendor's …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2State Comptroller DiNapoli Releases Audits
… programs, activities, and services. The 2010 ADA Standards for Accessible Design (ADA Standards) set minimum scoping and technical requirements for newly designed and constructed or altered State and local … public accommodations, and commercial facilities. For a sample of six campuses (Binghamton University, Maritime …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths … P. DiNapoli. The surge is largely due to a sharp increase in deaths from opioids related to illicit fentanyl and … deaths statewide from opioids and all drugs (5,841) in 2021 surpassed the previous 2017 peak by more than 1,700 …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicState Comptroller DiNapoli Releases Audits
… claims totaling nearly $829 million from its four special funds in 2018 — the Uninsured Employers Fund, the Special …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … (Genesee County) The board appropriated fund balance in the annual budgets to help finance operations, but these …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1163
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular … This payment is subject to all income and employment withholding taxes. Income taxes will be calculated using the current marital status and withholding allowances(s) in the employee’s tax data record. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1163-implementation-2005-2011-retroactive-increases-additional-payments-andState Agencies Bulletin No. 985
… Performance Advance amounts will be based on the 2008 Salary Schedule. Contract Provisions and Eligibility Criteria … Leave with the next effective sequence number. Automatic Retroactive Processing OSC will automatically calculate … payments resulting from the April 2010 Performance Advance increases. For eligible employees who have worked in more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeOpinion 89-18
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Conferences … TAX LAW, §§310, 318; STATE CONSTITUTION, ARTICLE VIII, §1: In the absence of express statutory authority, a town may not … indicate that the chairman of the board of assessors has, in fact, been reimbursed for lost wages in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-89-18State Agencies Bulletin No. 2331
… not receive an “Unsatisfactory” evaluation on their last rating date. Employees who were not rated or not reported as … of the reallocated position is entitled to the job rate credit for service in the lower grade. The increment code of … – Payments Not Processed Automatically section. Control-D Report Available Prior to Processing: Prior to the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2331-april-2025-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2330
… not automatically processed. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … LLS payment during 2025-2026: Leave of Absence/Preferred List on 03/31/2025: An employee who otherwise qualifies for … Leave or Unpaid Military Leave), on a preferred list on 03/31/2025 becomes eligible if they return to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2330-april-2025-public-employees-federation-pef-longevity-lump-sum-llsOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdf