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City of Tonawanda - Information Technology (2018M-146)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146State Agencies Bulletin No. 2357
… criteria are affected. Background: The Office of Employee Relations (OER) and Division of Budget (DOB) … 9 Lag 07/17/2025 08/13/2025 Institution 9 Lag 07/24/2025 08/21/2025 Eligibility Criteria: Employees in … July 2025 Amount Hazard Duty MC Straight Time (HZ5) $0.75/hour $1.00/hour Hazard Duty MC Overtime (HZ6) $1.13/hour …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedCorporate Governance - Discrimination Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of efforts by Chipotle Mexican Grill, Inc., (Chipotle) to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/chipotle-discrimination.pdfState Agencies Bulletin No. 2159
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an … please refer to the IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide) IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an … please refer to the IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide) IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an … please refer to the IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide) IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… beginning after December 31, 2017, and before January 1, 2026), the maximum fair market value of a vehicle (automobiles, vans, trucks) … method is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Financial System (SFS), as well as a summary of State Archives’ and the Office of the State Comptroller (OSC) … The State General Schedule, issued by the New York State Archives, includes requirements for agencies on how long to … These requirements can be found at http://www.archives.nysed.gov/records/retention-schedules . Agencies may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial operations from August 1, 2014 through May 31, 2016. We extended our review of Court operations back to August 1, 2013 and forward through November 30, 2016.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/shoreham-justice-court-2017-152.pdfVillage of Milford – Board Oversight (2018M-25)
… adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population … three-member Village Board. Budgeted appropriations for the 2017-18 fiscal year total $407,115. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Enterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2022
The Office of the New York State Comptroller continues to make progress in several areas towards identifying and applying data analytics to enhance efforts to identify and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2022.pdfCity of Gloversville – City Clerk (2019M-96)
… complete report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The current Clerk began properly accounting for fees as of … Determine whether the City of Gloversville City Clerk properly accounted for …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Town of Ashford – Water District (2015M-343)
… evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately … five-member Town Board. General fund appropriations for 2016 fiscal year total $5 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of … P DiNapoli today announced his office completed audits of the Claryville Fire District Town of Niskayuna Town of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Town of Brunswick – Justice Court (2017M-285)
… 1, 2016 through July 1, 2017. Background The Town of Brunswick is located in Rensselaer County. The Town is … Town of Brunswick Justice Court 2017M285 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. Background The … Village of Suffern Financial Condition 2013M273 …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Examination of Island Peer Review Organization
… agreements. Background The Department entered into a $79 million contract with IPRO to provide services related … Law. IPRO entered into subcontractor agreements with five firms to help perform the services. The Department used … Recommendations Ensure Department only processes invoices containing allowable subcontractor expenses. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationTown of Lincoln - Disbursements (2022M-198)
… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Airmont – Claims Auditing (2024M-1)
… not audit claims before payment to ensure that claims were for appropriate Village purposes, accurate, and adequately … In addition: One vendor was potentially overpaid $36,905 for snow plowing services due to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1