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Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… receiving and recording of tax revenues to ensure that all real property taxes are received. The Library Fiscal Officer …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Comptroller DiNapoli Releases School District Audits
… as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations … found the online banking policy does not clearly indicate how online transfers will be authorized and processed. In … banking received Internet security awareness training. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Reports, and procedures for ensuring an employee does not leave the Business Unit’s employment with an outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Minetto – Financial Condition (2013M-284)
… fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board has adopted budgets … the financial condition of the general, highway and lighting district funds has diminished in recent years, … deficits of $24,853, and $31,823, respectively, and the lighting district fund had unexpended surplus funds of only …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County … Authority officials did not establish an adequate system of internal controls over water charges. No one independent of the billing clerk reviewed the billing registers and cash …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, help … Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. The …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Covington – Town Supervisor (2013M-371)
… been properly audited by the Board and included on the abstract of audited claims prepared by the Town Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… Town has a collective bargaining agreement (CBA) with the highway department employees, the Town lacks written policies … the payroll records for any errors. As a result, all six highway department employees received a total of 134.25 hours … six months of payroll we reviewed. Also, four of the six highway department employees did not receive a total of 37.50 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Village of Belmont – Water and Sewer Operations (2014M-101)
… Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 … policies or procedures for billing and collecting water and sewer rents, determining estimated bills or … does not maintain control of receivable accounts for water and sewer rents. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Housing Assistance – Federal Funding and New York
… U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting from … HUD subsidies totaled $10.1 billion for these households in 2024. This funding does not go through the State’s budget; … households and landlords. Federal funding is instrumental in alleviating housing cost burdens in a state where 51 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceUnified Court System Bulletin No. UCS-257
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … County Court Employees Association F8 Ninth Judicial District Court Employees Association G9 Citywide Association … Association SY New York State Court Clerks Association S9 Civil Service Employees Association 87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salaryResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… to our draft audit report and a corrective action plan (CAP) in response to the final audit report. These are two … in our report before it is finalized and released. Your CAP, on the other hand, tells us how you plan to correct the … your written audit response might also qualify as your CAP. Please read this information carefully. This brochure …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansUnified Court System Bulletin No. UCS-275
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … County Court Employees Association F8 Ninth Judicial District Court Employees Association G9 Citywide Association … Association SY New York State Court Clerks Association S9 Civil Service Employees Association 87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salaryOpinion 91-27
… real property of the historical association necessary for the construction of a sewage treatment plant. The county … to acquire, by purchase or condemnation, real property for lawful county purposes. 1989 Opns St Comp No. 89-29, p … no longer needed for county purposes. With respect to the application of bidding requirement of County Law, §215(6) to …
https://www.osc.ny.gov/legal-opinions/opinion-91-27State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Empire State Development Corp. (ESD), the entity in charge of doling out millions of dollars in tax credits to companies that pledge to expand in New York … that many of the companies participating in the Excelsior Jobs Program met their obligations or even justify giving the …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programMilitary Service Credit
… service being claimed. Example: Member earned $50,000 over the last 12 months and is eligible to purchase three … service being claimed. Example: Member earned $50,000 over the last 12 months and is eligible to purchase three … to pay for this credit, provided they did not receive full salary from a participating employer and are otherwise …
https://www.osc.ny.gov/retirement/members/military-service-creditOpinion 91-2
… papers relating to its financial standings." The Court of Appeals has stated that "the Constitution does not grant to … Group, Inc. v New York State Thruway Authority , Court of Appeals, decided 12/20/90; cf . NY Const, art V, §1, relative …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-50
… construction performed by State in connection with State project) STATE COMPTROLLER -- Municipal Highways (approval of … proof that the municipal governing body has approved the project and appropriated the necessary funds. This is in … or reconstruction in connection with any highway project undertaken by DOT pursuant to the Highway Law. Upon …
https://www.osc.ny.gov/legal-opinions/opinion-90-50State Agencies Bulletin No. 2344
… processing the April 2025 Longevity Payment for Long-Term Seasonal Employees for employees in positions represented by … Public Employees Federation (PEF). Affected Employees: Seasonal hourly employees of the Department of Environmental … employees who have at least 1,500 hours in pay status in seasonal positions during each of the previous five years …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employees