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Town of Argyle – Town Clerk and Budgeting (2012M-231)
… was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, … to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … only and the monthly credit card statements are included with the monthly claims to be audited prior to payment. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Bovina - Records and Reports (2019M-200)
… whether the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The … and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200State Agencies Bulletin No. 1090
… Purpose To inform agencies of changes to the meaning and usage of some of the data elements in PayServ related to the implementation of the Statewide … … To inform agencies of changes to the meaning and usage of some of the data elements in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemOpinion 2000 - 13
… Guerriere, Chief Nesconset Fire District 1 In 1985 Opns St Comp No. 85-31, p 44, we stated that when a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Rockville Centre Union Free School District – Information Technology (2023M-140)
… did not monitor users’ compliance with the District’s AUP. Of the 37 network users we reviewed: Fifteen network users … information (PPSI) on District computers at greater risk of misuse or loss is increased. Key Recommendations Monitor … resources and data management regulations. Limit the use of IT resources to only include District activities. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Owasco – Financial Management and Procurement (2021M-70)
… (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds … services and playground equipment were procured in a manner to ensure the prudent and economical use of … contracts. Ensure equipment is procured in accordance with applicable policies and statutes. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70City of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ salaries, wages and benefits and properly accrued leave … Findings City officials did not accurately pay employees’ salaries, wages and benefits, or properly accrue leave …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-262021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfMotor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7), 90-Day Response
The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately repo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s7-response_0.pdfCity of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26State Agencies Bulletin No. 865
… Purpose To provide agencies with instructions for the review of employees who claim exempt from Federal and/or State tax withholding for the current tax year … and/or State tax withholding for tax year 2008 Background In accordance with IRS Publication 15, employees who claim …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/865-claiming-exempt-federal-andor-state-tax-withholdingCUNY Bulletin No. CU-437
… by IUOE Local 30, OSC will calculate dues (code 268) and agency shop fees (code 297) at the rate of 1.5% of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesState Comptroller DiNapoli Releases State Audits
… (2016-S-30) The AIDS Institute has taken several steps to update its procedures to address problems with contractor cost claims that were … to the Department of Civil Service as it was required to do during from Jan, 1, 2010 through Dec. 31, 2013. In a …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… (2016-S-30) The AIDS Institute has taken several steps to update its procedures to address problems with contractor cost claims that were … to the Department of Civil Service as it was required to do during from Jan, 1, 2010 through Dec. 31, 2013. In a …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: The Rockaways is on the Rise
… projects in the pipeline, the Rockaways is coming back. Today's report shows how far the Rockaways have come, … report so that others may gain a better perspective on the remaining issues related to transportation, economic … bright future." Private sector employment declined by 11 percent between 2011 and 2013, but recovered quickly, setting …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseOpinion 2000-21
Whether in the proposed formation of a joint fire district containing a village located within two towns both towns must take part in the process
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Town of Putnam – Accounting Records and Reports (2022M-188)
… complete report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) … the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . … tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Montgomery – Purchasing and Information Technology (2013M-210)
… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. … example, Village officials did not ensure that copies of back-up data were stored in a secure off-site location and …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Pulaski Academy and Central School District - Separation Payments (2020M-20)
… payments to certain District officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20State Agencies Bulletin No. 1157
… employed by the Unified Court System and enrolled in the NY State Employees Retirement System 7Y. The contributions remain at 3.5% for enrollees of the NY State Teachers Retirement System 7X. Further information … 4.00. The contribution rate remains at 3.5% for the NY State Teachers Retirement System. Also, some benefit plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systems