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South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… ensure disbursements were supported, appropriate and authorized? Audit Period January 1, 2024 – August 6, 2025 … ensure all disbursements were supported, appropriate and authorized. The lack of an adequate Company constitution and … to ensure disbursements were supported, appropriate and authorized. In addition, the Recording Secretary (Secretary) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mAkron Fire Department – Financial Activities (2014M-196)
… to ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the period … provides fire protection services to the Village and the Town of Newstead. The Department’s expenses for the … to ensure that financial activity was properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases State Audits
… Contracts (Follow-up) (2016-F-10) An initial audit issued in June 2015 determined whether ACS properly awarded, … contracts with some vendors that had poor performance. In fact, 12 sampled contract vendors received … totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by employees or foster parents. …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1161
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 and 2012-2013 SSU BU21 Deficit Reduction Plan Affected … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1200 issued May 11, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 1184
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 and 2012-2013 SSU BU01 Deficit Reduction Plan Affected … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1202, a plan has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 1174
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 and 2012-2013 SSPU BU61 Deficit Reduction Plan Affected … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1201 issued June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 1175
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 and 2012-2013 SSPU BU91 Deficit Reduction Plan. Affected … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1201 issued June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 882
… Purpose To provide agencies with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected … Laws of 2008 which amends Civil Service Law, Section 131.5 and the N/S to Grade side letter to the 2007-2011 PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesState Agencies Bulletin No. 726
… Purpose To provide agencies with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected … Laws of 2005 which amends Civil Service Law, Section 131.5 and clarifies the computation of salaries for certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 682
… Purpose To provide agencies with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected … separately in a later bulletin after clarification and direction from the Governor’s Office of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementSUNY Bulletin No. SU-108
… To notify agencies of the new Earn Codes WIN, XWS, YWS and ZWS and provide instructions for processing Winter Session … will remain on the payroll in their regular positions and will continue to be paid. New Earn Codes and Winter … To notify agencies of the new Earn Codes WIN XWS YWS and ZWS and provide instructions for processing Winter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterNichols Joint Fire District – Procurement (2025M-103)
… General Municipal Law (GML), the District’s procurement policy (Policy) or best practices. When officials do not solicit … methodology and standards are included in Appendix D. The Board has the responsibility to initiate corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103South Glens Falls Central School District - Fund Balance (2018M-90)
… whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key … accurately because encumbrances, accrued liabilities and accounts payable were overstated. Recalculated … whether the District accurately reported fund balance and other related accounts and whether fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Niagara Charter School - Information Technology (2018M-172)
… - pdf] Audit Objective Determine if personal, private and sensitive information (PPSI) on, or accessed by, the … technology (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal computer and Internet use was found on seven computers. Virus scanning …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Newburgh Enlarged City School District – Financial Management (2025M-32)
… City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds? Audit Period July 1, 2019 – June 30, 2024 … balance, which represents the difference between revenues and expenditures accumulated over time. School districts may …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… Corporation (Corporation) Board of Directors (Board) and Corporation management adequately plan and monitor financial operations? Audit Period January 1, … to the 2020 calendar year to review Board meeting minutes and verify whether there was Board approval for certain …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementMedina Central School District - Tax Collection (2019M-151)
… and timely records for all tax collections and ensure that daily receipts correspond to amounts deposited, intact. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… Town Clerk/Tax Collector (Clerk) record, deposit, report and remit collections accurately and in a timely manner? Audit Period August 1, 2019 – May 30, … 2023. We extended our audit period back to 2018 to review and analyze reported collections data and trends. See …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72About the Academy
… Society of Municipal Finance Officers Director’s Award. Leslie Richard, CPA Leslie Richard is an Auditor in OSC’s Division of Local … and at OSC’s accounting schools, seminars and webinars. Leslie was the supervisor and lead auditor on a variety of …
https://www.osc.ny.gov/local-government/academy/about-academyNew York State Common Retirement Fund
… retirement security for over one million New York State and Local Retirement System (NYSLRS) members, retirees and beneficiaries. The Fund's mission, values and investment philosophy have earned it the distinction of … The New York State Common Retirement Fund holds and invests the assets of the New York State and Local …
https://www.osc.ny.gov/common-retirement-fund