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Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the … Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Town of Gorham – Budgeting (2023M-181)
… did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the … accurate revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund … Town officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was … subsequently amended in 1906. The Association is governed by a nine-member Board of Directors that elects the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxLivingston 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 … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The Department reported collections of …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Schroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background 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 … Schroon Lake Central School District Financial Condition 2014M145 …
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)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key Recommendations Update the purchasing policy and procedures. Appoint an independent claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseNorth 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 … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Andes 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, … because the District consistently spent less than what was budgeted. Although District officials used $205,000 …
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)
… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Payroll Improvement Project Bulletin No. PIP-005
… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92State Police Bulletin No. SP-255
… processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-255-retroactive-april-2023-april-2024-and-april-2025-salary-increases-stateOpinion 91-55
… WORDS AND PHRASES -- "Cost of Operation, Maintenance and Repairs" (depreciation not included as) -- "Net Revenues" … Depreciation is not a "cost of operation, maintenance and repairs" to be deducted from "gross revenues" to calculate …
https://www.osc.ny.gov/legal-opinions/opinion-91-55XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… contract transactions sent to OSC for review and approval. Vendor Responsibility Determination In accordance with XI.16 Vendor Responsibility , the procurement record for every …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actState Agencies Bulletin No. 2348
… the full value is withheld, the agency must submit a Data Chg on the Job Action Requests page effective 03/27/2025 … Reason code PAV (Perf Adv) or PMR (Prom Recal) or a Data Chg on the Job Action Requests page using the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) effective 03/27/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-121
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2022 DC 37 RRSU LLS payment and provide instructions for … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2022 DC 37 RRSU LLS payment and provide instructions for …
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
… 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Effective Dates The April 2022 SCF … Additional Pay page as shown below. The payment amount is $1,500 for employees with five (5) or more years of continuous … the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers …
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
… or within the required time periods and did not notify staff, parents and/or guardians of the results in writing, as … could not provide documentation that they notified staff, parents and/or guardians in writing of the testing … because district officials did not have a sampling plan. Although district officials learned on Dec. 22, 2020 …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases State Audits
… of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) Although DOT accurately charged and … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by both the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits