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Town of Conesus – Justice Court (2013M-140)
… The Town of Conesus is located in Livingston County and is governed by an elected Town Board, which comprises four Council members and the Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140SUNY Bulletin No. SU-128
… (Article 5.13) and employees in graduate programs in SUNY comprehensive colleges (Article 5.14). Affected … employees in graduate programs in Bargaining Unit 28 at SUNY comprehensive colleges Effective Date(s) There will be … doctoral programs and employees in graduate programs at SUNY comprehensive colleges in Bargaining Unit 28 may receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuState Police Bulletin No. SP-129
… Purpose To notify the Division of State Police of the new Additional Pay code and procedures for processing … the calculation of overtime. OSC Actions OSC has created a new Additional Pay earning code to be used to pay the new Hazardous Duty Pay payment. HZS (Hazardous Duty SP BU 07 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-payAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… ended, in accordance with accounting principles generally accepted in the United States of America. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Leicester – Financial Management (2025M-2)
… ( Budgeting and Financial Oversight (2015M-158), released November 2015), adopt written fund balance or reserve … budgets and multiyear financial or capital plans. As a result, officials maintained significant unrestricted fund … estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Letchworth Central School District – Financial Management (2013M-332)
… Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed … operating surpluses to fund eight general fund reserves and one debt reserve that, as of June 30, 2013, totaled $10.5 million and $1.4 million, respectively. Five of these reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… Increases in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… Background The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in … schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. Budgeted … how much money will be reserved, how each reserve will be funded and when the balances will be used to finance related …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… and to require that receipts are deposited in the bank in a timely manner. Perform an audit or review of cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Mayfield - Town Clerk (2016M-29)
… The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The Town is governed … Key Findings The Clerk did not record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not complete monthly …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Bennington – Town Clerk (2013M-319)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2013 through … The purpose of our audit was to evaluate the operations and financial practices of the Clerks office for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319State Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with … and procedures for addressing overpayments, including the creation of a new earnings code to track pending recovery … The purpose of this bulletin is to provide agencies with revised policies and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsOpinion 90-37
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … NYS2d 1027; 34 Opns St Comp, 1978, p 32; cf . Yeshiva of Spring Valley v Board of Education of East Ramapo Central School …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 88-52
… the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college officers and employees who are directors of … real property from county) -- Interest in Contract (community college officers and employees who are directors of … corporations) -- Disclosure of Interest (when required) COMMUNITY COLLEGES -- Conflicts of Interest (community …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 93-5
… requirement - to give the public an opportunity to express their views and make inquiry regarding budgetary … afforded the public an opportunity, on proper notice, to express its views on the budget prior to its final adoption …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… million 6-year fraud relating to two New York University (“NYU”) programs. TAPPE used her position as the Director of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and … shell companies TAPPE created, using some of the funds for NYU payments and employee reimbursements, but keeping more …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mState Agencies Bulletin No. 1836.1
… Bulletin 1836. Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to be used to report and track overtime worked due to the COVID-19 … The purpose of this bulletin is to describe new Time Entry Earns codes to be used to report and track overtime worked due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19State Police Bulletin No. SP-95
… Purpose To explain OSC’s automatic processing and to provide the agency with instructions for payments and … To explain OSCs automatic processing and to provide the agency with instructions for payments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-95-new-york-state-police-investigators-association-nysipa-bargaining-unit