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Town of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account when he …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023State Agencies Bulletin No. 2129
… Determine the total hours worked between the following Evaluation Begin Date and Evaluation End Date for the applicable Pay Cycle and Pay Period Type. Pay Cycle/Pay Period Type Evaluation Begin Date Evaluation End Date Administration Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… Determine the total hours worked between the following Evaluation Begin Date and Evaluation End Date for the applicable Pay Cycle and Pay Period Type. Pay Cycle/Pay Period Type Evaluation Begin Date Evaluation End Date Administration Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent … 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has … Village of Middleport Water and Sewer Rents 2013M313 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal Audits
… the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 … to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … submitted to the town board. The reports did not include a detail of money received and disbursed as required. Track …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1811
… agencies of the new procedure using the NYS Position Number to indicate the downward reallocation of an employee’s … grade of the full title upon reallocation. The NYS item number is 99999 similar to other items that are appointment … for agencies to use to update the NYS position number of employees affected by the new procedure. Please …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedCity of Yonkers – Budget Review (B24-6-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … officials’ continued practice of using debt to pay for recurring costs is imprudent. Our review determined …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Opinion 90-62
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of elected official physically … the duties of his office is entitled to continue in office and receive his salary, unless the superintendent is removed … to perform his duties is entitled to remain in office and receive the salary fixed by the town board for his office …
https://www.osc.ny.gov/legal-opinions/opinion-90-62State Agencies Bulletin No. 2081
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2172
… is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the … are affected: 04210 NYS Senate Members 04220 NYS Assembly Members 04320 NYS Assembly Special Allowance Background: Pursuant to Article 2, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2391
… and to provide instructions for reporting transactions in Administration Pay Period 20C. Affected Employees: Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureFinancial Reporting and Asset Allocation
… of New York State Common Retirement Fund (Fund) management and investments. Monthly Disclosure of Investments & … Monthly reports disclose in detail investments and transactions, hiring fund managers, and the involvement of placement agents. 2026 April | March | …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationState Agencies Bulletin No. 276
… using the appropriate Reason code. The agency must restart the appropriate earnings on the Additional Pay panel, … action, using the appropriate Reason code. The agency must restart the appropriate earnings on the Additional Pay panel, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001DiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… was only doing a fraction of the work it is required to do under its contract. The MTA officials told auditors they …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachEnglish Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the … achievement gap between students learning the English language and their English-proficient peers, as demonstrated through lower test … whether school districts are providing services to English Language Learners as required …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsUnified Court System Bulletin No. UCS-333
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Judges … salary based on the number of calendar days served in the calendar year for Judges or Justices who serve only … applicable, an adjustment of regular earnings must be paid in the final paycheck of the calendar year. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-333-2023-year-end-adjustment-judges-and-justices-unified-courtTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … Board. The former Supervisor also did not prepare monthly bank reconciliations or maintain check registers with running … financial condition, including a balance sheet, statement of revenues and expenditures/expenses and changes …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… Applicants who were next in line for coveted Mitchell-Lama apartments were skipped over for people farther down the … agents for Mitchell-Lama buildings who let residents have apartments without the required approval from the New York … (HPD) as well as co-op owners renting out their apartments on Airbnb. “New York is facing a dire shortage of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedDiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
… 2011. “State employees worked 16.8 million overtime hours last year, at a record cost of $716 million,” DiNapoli said. … workers, at 46.5 percent, followed by OPWDD and the State Police. DiNapoli’s report also found the state’s agency … increases in 2015 over 2014 were: Division of State Police, up 62.1 percent; Alcoholism Treatment Centers, up …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-year