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Town of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor … the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire … Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Crown …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, … implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in … Background The District is located in the Town of Jay in Essex County. An elected five-member Board governs the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fChittenango Central School District – Audit Follow-Up (2023M-155-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Chittenango Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fDiNapoli Identifies Problems With Low-Cost Power Program
… (NYPA) made errors and overrode applicant scores when it distributed low-cost power to companies, according to an … efforts to monitor whether customers met job targets. It allowed 12 customers, who refused to provide payroll … expansion. Overall, NYPA has 910 megawatts (MW) of power it can allocate statewide for economic development. Fifty …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… During Pride Month, State Comptroller Thomas P. DiNapoli highlighted … LGBTQIA+ employees in the workplace. “June is Pride Month, when millions of Americans come together to honor and … During Pride Month …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesComptroller DiNapoli Releases School District Audits
… a third-party administrator (administrator), and three utility vendors, who disbursed $488,545 during the audit … treasurers were not always involved with maintaining club accounting records. Victor Central School District – …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-174
… Comments will be denied by OSC. Questions Questions about this bulletin may be directed to the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesTown of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) … to staff? Audit Period January 1, 2024 – January 21, 2025 We extended our audit period through March 26, 2025, to … IT support, network setup and maintenance, end point protection, managing user accounts and permissions and other …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109CUNY Bulletin No. CU-301
… processed automatically will appear on the NHRP520, Daily Outbound Transaction file. Updated Increment Codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-301-cuny-increment-payments-effective-july-1-2007Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… Revenue Enhancement Ideas Cash Management for Local …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use … from centralized contracts are provided by OGS in the contract award notices available on the OGS website. Agencies … A centralized contract is a contract let by the Office of General Services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsTruxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdfState Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfFiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results
The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdfWhere New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdf2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfVI.1.A Budgetary Chartstrings – VI. Budgets
… Statement Revenue & Other Financing Sources 30000-39999 *Taxes – PIT 30100-30199 *Taxes – Business 30200-30299 *Taxes – Consumption/Use 30300-30399 *Taxes – Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsSelected Aspects of Discretionary Spending
… accomplish this mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … of at least $1,639,710 that was discretionary in nature for the two years ended October 2011. Each public authority … and formal approvals that are necessary to be accountable for such costs. In November 2012, the Public Authority Budget …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spending