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State Agencies Bulletin No. 2323

… inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Command Pay, Inconvenience … between the State of New York and C82, provides for an increase in location pay for eligible employees in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-command

DiNapoli Releases Report on Nonprofit Industry

… in the U.S., 3.1% of all private sector establishments. With 33,536, nearly 1 in 10 of these nonprofits were located … Nonprofits provided 12.8 million jobs nationwide in 2022, with the greatest number (10.6%) in New York. In some regions … rest of the country, where average wages were more in line with public and private sectors. Statewide, three industry …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industry

Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)

… not include provisions in the agreements it enters into with businesses to recapture benefits provided to the …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-project

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397

City of Binghamton – City Operations (2015M-280)

… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue … Key Findings Since at least 1999, the City issued debt to finance the purchase of items that are normally purchased … by approximately $1 million, or 12.2 percent, from 2012 to 2014. Although City officials have established a capital …

https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280

Taxable Travel

… as supplemental wages of the employee, but did not. As a result, we determined the employee incurred $3,543, $2,556, …

https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travel

Whitney Point Central School District – Information Technology (2023M-179)

… potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses that we … user accounts (4 percent) that were not needed and/or used in more than five years. All of these user accounts were … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

Saranac Central School District – Payroll (2015M-298)

… Purpose of Audit The purpose of our audit was to evaluate the … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the … compare payroll registers to payroll source documents when certifying payrolls to ensure that payments are based on …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298

Town of Lebanon – Justice Court (2013M-247)

… internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background The Town of …

https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247

City of Lockport -- Budget Review (B1-15-20)

… to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Town of Riverhead – Allocation of Administrative Costs (2012M-247)

… of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247

Wyandanch Union Free School District – Budget Review (B23-7-1)

… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits established by law. Key Recommendation This budget …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Brookhaven Fire District – Procurement and Information Technology (2014M-339)

… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339

Town of Chautauqua – Fiscal Stress (2013M-220)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … activity against those estimates, allowing appropriations to be over-expended. The Board aggregately over-estimated … fund balance declined from $450,949 at January 1, 2010, to a deficit of $107,587 at December 31, 2012. The Board and …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220

Village of Islandia – Overtime (2023M-121)

… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121

Tuckahoe Common School District – Purchasing (2013M-158)

… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158

Town of Perth – Conflict of Interest (2024M-142)

… interest in non-payroll disbursements. Key Findings A Board member was the sole proprietor of an automotive … Town’s Code of Ethics. The prohibited interest occurred when the Board member’s business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142

State Agencies Bulletin No. 703-A

… Services employees represented by NYSCOPBA (BU01) in the following titles: Correction Officer Correction … agencies. Agencies may begin to submit payments in Pay Period 3L, paychecks dated 5/24/07 (Institution) and … and 4/6/06 for Administration agencies: Inconvenience Pay In a side letter dated 12/1/06, the Governor's Office of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopba