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Village of Corinth – Investment Program (2023M-146)
… report – pdf] Audit Objective Determine whether Village of Corinth (Village) officials developed and managed a … and manage a comprehensive investment program. During the 12-month audit period, the Village earned $1,516 from money on deposit in the …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146XII.8 Overview – XII. Expenditures
… OVERVIEW AND POLICIES Business Units create vouchers in the Accounts Payable module in the Statewide Financial System (SFS) to (a) pay vendors … The Treasury Department generates payment to the vendor in the form of a check, Automated Clearing House payment, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewCity of Amsterdam – Budget Review (B25-5-5)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … in our previous budget review letter when preparing the 2025-26 proposed budget. The Mayor submitted the 2025-26 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5DiNapoli: Wall St. on Track for Higher Profits
… of $9.3 billion in the first half of 2016, which puts it on course for higher profits than last year and could end … of the year and, barring a major setback, profits are on track to surpass last year,” DiNapoli said. “While the … still a good start by historical measures and profits are on track to surpass last year’s level. Industry performance …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-wall-st-track-higher-profitsDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… funds, announced State Comptroller Thomas P. DiNapoli, United States Attorney Richard S. Hartunian of the Northern … Federal Bureau of Investigation, Albany Division. Senior United States District Judge Thomas J. McAvoy also ordered … to New York State and forfeit the same amount to the United States. Scarborough pleaded guilty on May 7, 2015 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsUnified Court System Bulletin No. UCS-322
… Steps as of April 2023. Employees shall be placed on the April 1, 2023, salary schedule in accordance with … Criteria Employees in Salary Administration Plan UCC on 03/30/2023 with a Comp Rate Code of ANN and a status of … Active in an agency other than the Unified Court System on 03/30/2023 will not receive an adjustment to their payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsXV.11 Journal/Revenue Transfers – XV. End of Year
To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC strongly recommends that agencies submit these transactions to OSC by the date identified in the Office of Operations Events and Deadlines Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersTechnology Transfer Program and Royalty Payments
… Objective To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsState Comptroller DiNapoli Releases State Audits
… million in improper and questionable APG claim payments. For example, overpayments were made for the same medical procedure billed multiple times on the same date of service and for services that were billed beyond the allowed service …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… Former Village of Chatham Chief of Police Peter Volkmann was sentenced to pay $92,829 … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingState Agencies Bulletin No. 2060
… Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS … OSC has created a file of employees with taxable wages for 2022 and compared that information with SSA records using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedNext Generation 911 Services
… Objectives To determine if the Division of Homeland Security and … overseeing the development and implementation of New York State’s Next Generation 911 plan, and whether the Office of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesCity of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s … 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. … costs and fund balance are properly recorded and reported in the general fund. … City of Jamestown Financial Condition …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) environment for the … located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether … 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Groton – Long-Term Planning (2022M-113)
… the Town’s Highway Department equipment needs . As a result: 17 of the 24 pieces of major highway equipment (71 … total repair costs during the audit period. If equipment is in need of repair on a regular basis, services to … Provide the Board with written recommendations as to what highway machinery, tools, implements and equipment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Taylor – Financial Management (2016M-391)
… The Board has not historically monitored available fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was required … Develop a plan to reduce the amount of available fund balance in a manner that benefits Town residents. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Village of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management practices for the period … is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28