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Town of Gorham – Budgeting (2023M-181)
… the Town of Gorham (Town) Board (Board) adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets, a financial plan or fund balance and reserve … and/or other known factors to develop and adopt annual budgets that contain more accurate revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Livingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is governed … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, … the Association received $65,878 in foreign fire insurance tax moneys and spent $53,322 of these funds on membership … Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseAndes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of Education, which has five elected members. The … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250East Hampton Housing Authority – Board Oversight (2017M-33)
… Board's oversight of the Authority's financial operations for the period January 1, 2015 through September 30, 2016. … to create and perpetuate affordable housing opportunities for qualified individuals, manages 93 housing units located … 40 housing units will be built. Operating expenditures for the Authority's affordable housing program totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Wyoming Central School District – Financial Management (2016M-67)
… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, … is in compliance with the statutory limit and develop a plan to use excess funds in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
… The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The … that may be carried over into the next school year. As a result, real property taxes have been significantly higher …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an … Education Department to ensure that State aid is paid in a timely manner. Consider using the available cash resources …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is governed by a Board of Education which comprises seven elected members. … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Payroll Improvement Project Bulletin No. PIP-005
… inform agencies of changes to PayServ navigation effective in PayServ version 9.2. Affected Employees All Agency PayServ … and changes to Retirement and Savings Plans will result in new navigation to some components. Additionally, some … The job aid PayServ 9.2 Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Division of Housing and Community Renewal Bulletin No. DH-121
… 2022 DC 37 RRSU LLS payment and provide instructions for payments not automatically processed. Affected Employees … rate credit minimum of 15 years (October 2004 or earlier) for employees who were previously established on the October … position. Refer to OSC Actions – Automatic Processing for additional information. Background Chapter 60 of the Laws …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationOther Bulletin No. 63
… Purpose The purpose of this bulletin is to provide the State University Construction Fund … instructions for processing the April 2022 SCF M/C LLS Payment. Affected Employees Employees designated management … Pay Period 3L, paycheck dated 05/25/2022. Due to the issues surrounding COVID-19, OSC will process this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfState Comptroller DiNapoli Releases Municipal & School Audits
… audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) District officials did … on the lead levels of the 39 water outlets not sampled for testing, auditors were unable to determine whether officials … district officials could not identify the water outlets’ locations. District officials did not report exceedances …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1992
… not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Services Unit – … were not paid to PEF employees who became eligible for a five (5) or ten (10) year payment for the first time after … to receive the April 2020 and April 2021 LLS payment. In addition, the Agreement also provides for an increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… pays for expenses incurred when an employee travels on official State business. In some instances, these expenses … to the same location over an extended period for official State business. If the head of an agency has not properly designated an employee’s official station, the employee will, as outlined below, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Agencies Bulletin No. 1141
… Salary Increase). For the above employees, OSC will update all subsequent Job rows, regardless of status, using … codes of PAY/CSL (Pay Rate Change/Correct Salary) for ANN and PAY/CRT (Pay Rate Change/Correct Rate for HRY . For … using the overpayment earn code or the AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-orComptroller DiNapoli Releases State Audits
… total about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … poor accountability for permits issued and fees collected, a lack of segregation of duties for permit transactions, and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Municipal Audits
… Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … – Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… Rochester, Syracuse and Yonkers. “The nearly zero growth in the tax cap will limit budget options for school and … reserve funds to bridge the gap, others may need to take a hard look at operations to find ways to cut costs to stay … cap, which first applied to local governments beginning in 2012, limits tax levy increases to the lesser of the rate …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zero