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Town of Dix – Justice Court Operations (2022M-06)
… collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated … the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims $1,701 and … adjudicated cases were not accurately reported to the DMV. Justice Gregory had a shortage totaling $119 that remained …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Rhinebeck – Water Fees (2013M-311)
… Clerk’s duties were inadequately segregated, unpaid water bills were not accurately re-levied, water bills were not prepared in accordance with the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Patterson – Justice Court Operations (2020M-63)
… and return the bails to them. Review pending cases listed on monthly and annual DMV reports to ensure their status is … of our recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Thurston Fire Company – Board Oversight (2016M-429)
… and that Company money was safeguarded for the period January 1, 2015 through November 14, 2016. Background The … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… and maintained complete, accurate and timely accounting records and reports. Key Findings The former and current … or maintain complete, accurate or timely accounting records and reports. As a result, the Board of Trustees’ … ability to prepare complete and accurate accounting records and reports in a timely manner. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… not provide adequate oversight, segregate payroll duties or develop compensating controls or develop written policies and procedures for these duties. … $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure employees are paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Enterprise Charter School - Procurement (2019M-06)
… officials used a competitive process to procure goods and services. Key Findings School officials did not: Always obtain competitive pricing in compliance with the School’s procurement policy or … State Office of General Services contract (State contract) pricing for goods procured. Key Recommendations Comply with …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts in a timely manner. … awareness training. Ensure user accounts are disabled or deleted as soon as no longer needed. Address the IT … agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyXI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… New York State Division of the Budget (DOB) Bulletin B-1184, titled Agency Contracts, Non-Personal Service and Capital Spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsOpinion 2005-8
… (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the provision of emergency medical … of the cost of providing such services. You ask whether a city may set fees for the provision of “emergency medical transport” services by a paid city fire department, in an amount that is designed to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8State Comptroller DiNapoli Releases Municipal Audits
… reports indicated they would create or retain 13,818 jobs, but they actually created or retained 10,209 jobs, a shortfall of 26 percent. In addition, the Orange …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsSafety of Seized Dogs
… the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a … services. As of June 30, 2017, the Department oversaw 294 shelters and 599 Officers. The Law sets specific time frames that shelters must hold seized dogs, known as the redemption …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Agencies Bulletin No. 1635
… agencies with the schedule for payroll submission and the dates for availability of payroll reports and files … a schedule of cutoffs and pertinent payroll processing dates that the agencies must follow. This bulletin provides … assist agencies in identifying the earlier deadlines, the dates have been bolded on the 2018-2019 Schedule for Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1635-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1460
… and certain miscellaneous earnings will change from the Leap Year factor to the Non-Leap Year factor of 0.038356 (365 day rate). Effective … to change the salary calculation on Job Data to a non-leap year calculation for affected records which do not have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1460-factor-change-fiscal-year-2016-17CUNY Bulletin No. CU-323
… Earn Codes and Adjustment Codes already in existence, as well as the new codes. OSC will deny transactions submitted … the appropriate end date. If the non-pensionable earnings do not already have an end date, the agency must add a row to … corresponding new pensionable Additional Pay earn code, as well as an adjustment transaction if required. Pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyDiNapoli Releases Municipal Audits
… from a local pharmacy without the benefit of competition or obtaining price quotes. City of Batavia – Awarding … Oversight (Steuben County) The board did not establish or implement adequate internal controls to properly oversee … unexpended surplus funds totaling more than $270,000, or 169 percent of the budgeted appropriations, in 2013. In …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … Education Department (SED): Facilities Planning Bureau Project Review (2018-S-2) SED does not perform project plan … backlog. 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/2019/03/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1720
… Tax and Direct Deposit Transaction Entry Electronic Certification Submission Date Online Back End Split Entry … pay period may be deleted by payroll deductions. Payroll Certification Agencies must follow the procedures for … of taxes, the agency must send an email to the Tax and Compliance mailbox to report the problem. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1720-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1147
… Code of ANN, CYF and CAL (except employees in SUNY Grade 980) Effective Date(s) 3/29/12 (Administration) – paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1147-factor-change-fiscal-year-2012-13