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Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Asset Forfeiture Escrow Fund
… 6-v to require all moneys and proceeds from the sale of property realized as a consequence of a forfeiture under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… oversight of water district financial operations and IT controls for the period January 1, 2015 through April … The Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The … Board budgeted for the use of appropriated fund balance and reserves as a financing source from 2014 through 2016, …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109State Comptroller DiNapoli Releases Municipal & School Audits
… did not always perform a thorough and deliberate audit of claims before approving payments, and the treasurer paid … should not have approved 90 claims totaling $125,562. Town of Horseheads – Claims Auditing (Chemung County) The board did not conduct a thorough audit of claims to ensure that individual claims contained …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Division of Housing and Community Renewal Bulletin No. DH-88
… for processing the 2017 RRSU Over40 Comp Time II Cash Out. Affected Employees Employees in the Rent … who have opted to participate in the Over40 Comp Time II Cash Out program Background Pursuant to a side letter … District Council 37 (DC-37), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-88-2017-rrsu-over40-comp-time-ii-cash-outDiNapoli: MTA's Future Unthinkable Without Aid From Washington
… the Metropolitan Transportation Authority's announcement of its plans for severe cuts and other measures, if it does … – a completely unforeseen revenue crisis that is no fault of its workers or commuters. The extreme measures outlined by … and push debt service costs to more than a quarter of every dollar of revenue. “Washington must act. The MTA …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonX.6 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES This section informs New York State agencies of established Special Use Vendor IDs used in the Statewide … (X equals the assigned Debt Service number from OSC-Bureau of Cash Mgmt) To be used by agencies when processing Debt … be used when creating a contract on the SFS. The creation of these vendor IDs may only be initiated by OSC as part of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewDiNapoli Finds Slow Property Tax Growth for Local Governments
… and school districts face growing challenges to keep pace with increasing costs, according to New York State … and the pressure remains on local governments to do more with less.” Local government revenues increased by 1.9 and … in FYE 2012 and 2013, respectively, just keeping pace with inflation, and total local government expenditures were …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The … the Highway Department clerk’s work. Due to the lack of controls and oversight of fuel operations, billing errors occurred and the potential …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1801
… Purpose The purpose of this bulletin is to inform agencies of an updated process for calculating New York City reportable wages for the 2019 … wages in Box 18 and taxes in box 19 if the following is true: The employee was paid while the home address was in … The purpose of this bulletin is to inform agencies of an updated process for calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesComptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… related to Will's theft of approximately $30,000 in public campaign funds and state grant money. The jury found Wills … Wills used $21,000 in State grant funds for personal and political expenses. The $21,000 was part of a $33,000 grant … used approximately $21,000 of the funds for personal and political expenses, including at Nordstrom and Home Depot. …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenAccrued Payments and Leave Credits – When Employees Retire
… The Accrued Payments and Leave Credits page provides an online form which allows you to electronically submit final … quickly and easily. After you have made final payments to the employee and submitted your monthly report with these … Use the Accrued Payments and Leave Credits page in Retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsConstitutional Tax Limits
… State Constitution places a legal limit on the authority of counties, as well as cities and villages, to impose … local assistance payments if taxes are levied in excess of a municipality’s tax limit. File Constitutional Tax Limit … - On Demand Webinar This webinar will provide an overview of the Constitutional Tax Limit. Presenters will explain …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsPenfield Central School District – Procurement (2022M-76)
… School District (District) officials made procurements in accordance with District policies, statutory requirements … Key Findings District officials did not make procurements in accordance with District policies, statutory requirements … District officials disagreed with certain findings in our report. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Travel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller updated Sections XIII.3 – Record … Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) and the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageAnnual Assessment of Market Orders for 2015 and 2016
… Purpose To determine whether the Department of Agriculture and Markets (Department) had adequate … its assessable expenses related to its administration of Article 25 of the Agriculture and Markets Law. Our audit covered the … To determine whether the Department of Agriculture and Markets had adequate procedures in place …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016DiNapoli: Former Town of Marion Court Clerk Pleads Guilty to Theft
… announced today that the former court clerk for the Town of Marion, Eileen Steurrys, pleaded guilty to stealing over … went to great lengths to try and cover up her theft of public funds. She now faces the consequences of her actions because of my office’s investigation and our …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-town-marion-court-clerk-pleads-guilty-theftOversight of Passenger Safety (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations made in our initial audit report, Oversight of Passenger Safety (Report 2017-S-50 ). About the Program … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdf