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State Agencies Bulletin No. 833
… employees in Bargaining Units 05 and 06 with a Pay Basis Code of 21P or CAL Effective Date(s) September 2008 … OSC Actions OSC will process Performance Advances and Promotion Recalculations for eligible graded and N/S equated … code of PAY/PAV (Pay Rate Change/Performance Advance). Promotion Recalculation (Increment Code 0004 ) For employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/833-september-2008-performance-advances-graded-and-ns-equated-gradeFare Revenue Considerations for the Metropolitan Transportation Authority
… services to the New York region, faced difficulties in closing its projected budget gaps. These gaps were … services to the New York region faced difficulties in closing its projected budget gaps …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … as a proper Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that … policy. Ensure that formal written procedures are in place for financial recording and reporting. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … whether any differences existed between bank records and her checking and savings account registers. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… operate youth development programs for children residing in these municipalities. The governing boards of the three participating municipalities each appoint a recreation director, and the three directors are collectively responsible for the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Software Management (2015-MR-3)
… will have several software applications and multiple licenses for each. Community colleges need an understanding … inventory list of purchased software or associated licenses. We found installations of nonbusiness and … couponing programs as well as a virus. Key Recommendations Update the acceptable use policy to include guidance related …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Housing Authority Administrative Expenditures (2016-MS-2)
… [read complete report - pdf] We also issued six letter reports to the following housing authorities: … housing authority administrative expenditures at the six authorities we audited were generally reasonable and … inappropriate expenditures to go undetected. In four of six authorities, we found either excessive compensation; lack …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2DiNapoli: Springport Town Clerk Faces Criminal Charges
… an investigation by the Comptroller, New York State Police and the Cayuga County District Attorney’s office. … investigation of retirement frauds has led to 24 arrests and the recovery of nearly $3 million in retirement …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… seeing profitability and bonuses decline, adding further to the city’s budgetary pressures. “The city’s economic … fragile and relies on the city and state working together to address these challenges. The mayor identified … and savings in his budget. Still, more can be done to incorporate recurring costs, including those to help …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressIX.7 Overview – IX. Federal Grants
… to actively manage their grants within these modules. In addition, expenditures will be cost collected in PC for both non-onboarded and onboarded agencies to help …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… by the U.S. Treasury’s Financial Management Service (FMS) and the Federal Reserve Bank. The latter, in its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed … and did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and Document Preparation: Business Units must have procedures to ensure timely … of funds may include deductions from the employee’s salary or other monies due him/her. Travelers must account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial … the operating funds that financed them and does not budget to fund reserves, and several reserves have not been properly … oversee and monitor the operations and finances relating to the provision of Town ambulance services. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… the payroll records for any errors. As a result, all six highway department employees received a total of 134.25 … valued at $2,516 they were not entitled to for the six months of payroll we reviewed. Also, four of the six highway department employees did not receive a total of …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326