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Town of Jay – Records and Reports (2023M-22)
… completed but not closed in the accounting records, and bank reconciliations were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, … records and close completed projects. Prepare and review bank reconciliations monthly. Provide the Board with adequate …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Hilton Central School District – Audit Follow-Up (2022M-200-F)
… 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Hilton Central School District’s … (District’s) progress, as of August 2025, in implementing our recommendations in the audit report Hilton Central School … The purpose of our review was to assess the Hilton Central School Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley … Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Newark Valley …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … in exchange for tax abatements. Officials billed one business using a PILOT billing schedule different from the … the time periods awarded in PILOT agreements and document how they are calculated for each project. Consider including …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectMontauk Fire District – Board Oversight (2024M-117)
… of Commissioners (Board) monitored financial activities and ensured appropriate records and reports were maintained and/or audited to comply with statutory requirements. Key … Determine whether the Montauk Fire District District Board of Commissioners Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Town of Butler – Highway Asset Accountability (2024M-115)
… adequately safeguard and account for Department assets. As a result, there is an increased risk that Department assets … diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… and implement procedures to ensure that PILOT payments are made accurately and timely. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … each year, but was not used to finance operations. In addition, when unused appropriated fund balance is added …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… be capped at 1.23 percent, down from 1.81 percent last year, according to data released today by State Comptroller … rate of 1.23 percent and below 2 percent for the second year in a row, means they must examine their budgets more … will be capped at 123 percent down from 181 percent last year according to data released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearState Agencies Bulletin No. 338
… Purpose To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is … rename queries before the upgrade. Affected Employees All PS Query users who renamed queries in response to Payroll Bulletin 328 (Renaming PS Queries in Preparation for the Upgrade). Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeState Agencies Bulletin No. 325
… Data 1 panel. The report also includes total number of employees, total addresses not barcodeable, and any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 953
… Purpose To inform agencies of changes to the General Comments page. Background The General Comments … To inform agencies of changes to the General Comments page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Agencies Bulletin No. 1125
… ID field by both the AI (Automated Interface) file and on-line data entry process: SSNs with the numbers … Number) issued by the IRS to certain resident and nonresident aliens, their spouses and their dependents. ITINs must be entered in the Taxpayer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1155
… Item B-300 and Item B-300A (effective March 29, 2012) are available from the Division of the Budget at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsCUNY Bulletin No. CU-444
… Purpose To explain procedures for entering payments into the Time Entry page. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program … To explain procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 have … Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment Code … on the Increment Code. FIS salaries will be used only for employees with Increment Code 0008 who are due a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesOpinion 91-1
… AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486). In our view, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 90-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative … city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain effective …
https://www.osc.ny.gov/legal-opinions/opinion-90-8