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Town of Kirkwood – Justice Court Operations (2016M-414)
… The Town of Kirkwood in located in Broome County and maintains a Justice Court with two elected Justices. The Town is governed by an elected … collected more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… maintained or guidelines for using, approving, recording and reviewing leave accruals. The District allowed 10-month … their collective bargaining agreement (CBA). We found that two supervisory employees were responsible for approving their own absences. Key Recommendations Develop and implement written policies documenting the type of leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Brighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Darien – State Contract Loader Purchases (2013M-88)
Town of Darien State Contract Loader Purchases 2013M88
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Andover – Audit of Claims (2013M-388)
… The Town of Andover is located in Allegany County and is governed by an elected five-member Town Board. The … agree with the total amounts of the approved claims for two of the four months we reviewed. Key Recommendations … claims, the names of the claimants, the amounts allowed and the funds and appropriation accounts to be charged. Enter …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… awarded a contract to BBDO USA LLC, an advertising and marketing agency, for up to $50 million. ESDC amended and … increased at the five tourist destinations featured in its marketing campaign, including a 17 percent increase in … Torre. DiNapoli’s office recommended: Future strategic and marketing plans include performance measures for monitoring …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractCreditable Service – State Police Plan
… Conservation; Police officer or member of a police force or department of a State park authority or commission; … New York State Office of General Services Capital Police force; Police officer or member of a police force or department of an organized police force or …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report … Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to injury or illness are compensated under … To express an opinion on the fair presentation of the Report …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchSilver Creek Central School District – Financial Condition (2015M-321)
… Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which … than $1.7 million. The District significantly overfunded two reserves by approximately $784,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Pleasantville Union Free School District – Financial Condition (2015M-311)
… 2010-11 through 2014-15 that overestimated appropriations and that appropriated fund balance that was not used to fund … would be funded or when each reserve would be used. Two of the District’s reserves were not used effectively … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… the statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory … Property Tax Law statutory limits and develop a formal plan to reduce the amount of unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionState Agencies Bulletin No. 1585
… OSC Actions OSC will enter general comments (OSC WC or OSC TaxAud) stating the year of the deficiency, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasMama Program, LLC – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualDiNapoli: MTA Faces Worst Financial Crisis in History
… The Metropolitan Transportation Authority (MTA) is facing the greatest crisis in its long history, with … Comptroller Thomas P. DiNapoli’s annual report on the MTA’s finances . “The MTA’s financial condition is dire,” DiNapoli said. “With …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyDiNapoli: Corporations to Disclose Political Spending
… Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly report all direct … corporate political spending. "Investors must be able to determine if political spending is consistent with … Raytheon Union Pacific Waste Management 2015 Dean Foods Delta Airlines Eastman Chemical H&R Block Marathon Oil …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingGreenville Central School District – Information Technology (2016M-221)
… since September 2001. The Board has not adopted a breach notification policy. The District’s disaster recovery plan … the District’s network. Develop a policy for breach notification. Ensure that the disaster recovery policy is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402State Agencies Bulletin No. 2440
… rehired during a pay period that begins on or after 07/01/2026 to a position in one of the following bargaining units … salaried employees hired or rehired on or after 07/01/2026. The amount of the payroll advance shall be two weeks of … Bulletin No. 2417.1 which contains the Fiscal Year 2026-2027 Submission Schedule and now includes the payroll advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2440-new-optional-payroll-advance-payment-eligible-employeesUnified Court System Bulletin No. UCS-82
… in order to pay their statutory salary in twenty-six (26) approximately equal payments beginning in calendar year … 2005, the statutory salary will be paid in twenty-six (26) approximately equal payments over the twenty-six (26) pay periods occurring during calendar year 2005, and each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005State Agencies Bulletin No. 422.1
… is to notify agencies of the procedures to be used when requesting a stop payment or reversal of a direct … delivered to agencies and distributed to employees. When an employee is enrolled in direct deposit, funds are … of the procedures and a new form AC 3197 to be used when requesting a stop payment or reversal of a direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversals