Search
Heat and Hot Water Complaints (Follow-Up)
… Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and … to HPD’s records, between January 1 and December 31, 2021, it received about 199,815 HHW complaints throughout the five … amount prescribed by law. Key Finding HPD officials have made some progress in correcting the problems we …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followTown of Victory – Justice Court (2013M-66)
… 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. The Town is governed by an elected Town Board (Board) consisting of … Use a formal review process when conducting annual audits, such as the audit checklist provided by OSC, and maintain …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Background The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, … which operates one school with approximately 395 students, is governed by an elected five-member Board of Education. … Segregate duties or implement compensating controls such as having someone independent of the billing and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceWorcester Central School District – Unassigned Fund Balance (2016M-1)
… 16, 2015. Background The Worcester Central School District is located in the Town of Harpersfield in Delaware County and … which operates one school with approximately 350 students, is governed by an elected five-member Board of Education. The … fund balance in a manner that benefits District taxpayers. Such uses could include, but are not limited to, using …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine … and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74East Islip Public Library – Cash Receipts (2017M-223)
… June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. … Key Recommendations Ensure that adequate receipt records, such as duplicate press-numbered receipts, cash register …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Margaretville Central School District – Fund Balance (2015M-55)
… one school with approximately 380 students. The District is governed by an elected five-member Board of Education. The … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits … fund balance in a manner that benefits District taxpayers. Such uses could include, but are not limited to, paying off …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Town of Middlefield – Budgeting (2015M-109)
… January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. The Town’s … which reduce the Town’s reliance on one-time revenues, such as fund balance, as a financing source for recurring …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected five-member Town Board comprising … by the bookkeeper, or provide additional oversight such as ensuring cancelled checks are for authorized …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Clarence Fire District – Purchasing (2016M-297)
… June 21, 2016. Background The Clarence Fire District is a district corporation of the State, distinct and separate … from the Town of Clarence, in Erie County. The District is governed by an elected five-member Board of Fire … policy to include the use of competitive methods, such as using an RFP process, when procuring professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297State Agencies Bulletin No. 1775
… Purpose The purpose of this bulletin is to notify agencies of the PayServ procedural changes … should be entered at the time of hire. If the employee is unable to supply this information at the time of hire, … government issued SSN/TIN or for entering a number that is not government issued into the payroll system per IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityCUNY Bulletin No. CU-814
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY … Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability to locate the … The purpose of this bulletin is to provide agency instructions for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalCUNY Bulletin No. CU-766
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … – Mass Increment Payment Exception Report This report is a preliminary listing of employees who appear ineligible … based on information available as of the date the report is produced. Included on the report is one of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-766-july-2023-city-university-new-york-cuny-incrementsNew York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… Christmas we should also reflect on the fact that we have so much to be thankful for. Stocking stuffers and gifts … Christmas we should also reflect on the fact that we have so much to be thankful for …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsSUNY Bulletin No. SU-214
… for processing the October 1, 2009, October 1, 2010 and October 1, 2014 Stipend Increases and the October 1, … stipend of two percent (2.00%) for academic year 2009-2010, three percent (3.00%) for academic year 2010-2011 and two percent (2.00%) for academic year 2014-2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipendComptroller DiNapoli Statement on January State Cash Report
… "New York's revenue picture is increasingly challenged. The final January revenue numbers … New Yorks revenue picture is increasingly challenged …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportDiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… Thomas P. DiNapoli. The financial stability of H+H is impacted by MetroPlus’s membership levels and members use … target of 45 percent. “My report shows that New Yorkers have enrolled in MetroPlus health plans in record numbers … its strategic plan will, in part, depend on whether it can maintain membership levels by among other things, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemicCost-Saving Ideas: Evaluating Solid Waste Collection Options
… To determine if your community’s system of collection is the most cost-effective, evaluate different methods and … Intermunicipal cooperation: For some municipalities, it may be economical to enter into a municipal cooperation … shared services with other municipalities . If you have further questions about the legal requirements for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsScarsdale Union Free School District – Overtime (2022M-105)
… District officials did not monitor overtime to ensure it was accurate. Had officials established adequate controls, the District’s overtime costs may have been reduced by at least $167,000. As a result, … scheduling, over $155,516 of these overtime payments could have been avoided or reduced. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Oswego City School District - Separation Payments (2021M-194)
… with a separation benefit that was $18,680 higher than it should have been, according to his employment contract. Key … with our findings and recommendations and indicated they have taken corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194