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Village of Richmondville – Disbursements (2012M-178)
… on an approved abstract and audited by the Board, prior to payment, unless otherwise authorized by law. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, … by a Board of Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, … for the general fund, $168,000 for the water fund, and $183,000 for the sewer fund. Key Finding The Board has …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Olive – Claims Processing and Information Technology (2012M-223)
… or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s … The Board did not consider historical actual results when adopting its budgets from fiscal years 2009 through … operational and capital needs. Key Recommendations Do not rely on one-time revenue sources such as appropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about … which comprises the Supervisor and four council members, is the legislative body responsible for managing Town … Contact the Office of Court Administration to determine what to do about the pending tickets and whether the oldest …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities … The Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, … through 2015-16, the Board adopted budgets that resulted in operating surpluses each year ranging from $216,000 to … to commute from home to work, which was not provided for in a written agreement. The District reimbursed an ineligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedBeacon City School District – Claims Auditing (2016M-20)
… when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20County of Putnam – Recreation and Golf Course Collections (2024M-50)
… or remitted. For the 2023 fiscal year, 30 percent of the Golf Course deposits we reviewed were inaccurate. The … contained variances totaling $6,180. Ninety-seven percent of the daily Golf Course settlement reports we reviewed were … Require adequate reconciliations from the vendors’ point of sale (POS) system reports and require approvals or …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare given recent … budget risks, such as overtime, cash supports and rental assistance. “New York City needs to face the current …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetStraight Talk About Financial Planning For Your Retirement
… when you are ready to retire, your pension will be there for you. Your retirement benefit is only one part of a good … service credit based on a date of retirement up to five years into the future. In most cases, these projections … Employees’ Retirement System (ERS) members. (Return to Top) Step 2: Needs — Determine your retirement needs Once you …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementState Agencies Bulletin No. 1866
… inquiries must be submitted in writing to the Tax and Compliance mailbox. Do not send emails to bureau employee … A copy of all tax notices must be submitted to the Tax and Compliance mailbox. The agency must conceal the Social … must be submitted with the refund request to the Tax and Compliance mailbox. When corrected W-2s are issued, Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … of the clerks and do not regularly review accounting records, bank statements, or monthly reconciliations and …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Drug Management and Disposal
… developed and implemented a public information program on the proper storage and disposal of medications (drugs), … boxes, where unwanted drugs can be dropped off in a secure box; takeback events, which are generally held at locations … 2013. As of March 2017, there were at least 346 collection box locations in the State, of which over 65 percent were …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalOther Bulletin No. 7
… Number The following message will appear: Position and job do not match If an employee appears on this report but is due … Data rows as a result of the following: Position and job do not match NHRP704 Mass Salary Payment Report This report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-7-april-1-2008-3-general-salary-increase-suny-constructionDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… were already covered by managed care plans, according to an audit released today by State Comptroller Thomas P. … payments identified and recover funds as appropriate; and Take corrective action to ensure enrollment information is … recommendations and indicated that actions have been and will be taken to address them. For a copy of the full report, …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… accumulated in six check-off funds, with nearly 90 percent of that for health-related causes including breast cancer, … annually on the use of check-off funds, including the award process used, the amount awarded by recipient, and how … not provide needed accountability or transparency. For a copy of the report, visit …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesEnforcement of Article 19-A of the Vehicle and Traffic Law
… period January 1, 2016 through October 3, 2018. Background In 1972, a tragic school bus and freight train collision near … The Law requires every motor carrier, as defined in the Law, to be instructed in and comply with the Program’s requirements and to ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawState Agencies Bulletin No. 235
… system as soon as possible. However, the Office of the State Comptroller recognizes that it is not always possible … Additional Information See Department of Civil Service's State Personnel Management Manual Section on Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agencies