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Steuben County – County Bridge Maintenance (S9-13-1)
… Establish a written plan for bridge maintenance and replacement. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Transportation – 2021 Financial Condition Report
… when left open to traffic, typically requires posting for weight limits, significant maintenance and repair to remain …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationErie County Probation Department – Restitution Payments (S9-20-11)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … Department Department officials enforced restitution orders notified the court when a probationer violated the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Harborfields Central School District – Information Technology Asset Management (2024M-9)
… through their life cycle and replaced as necessary. As a result, when inventory records are incomplete and assets are not properly accounted for, District officials cannot assure taxpayers that the $3.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetIndian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mNorwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Village of Penn Yan – Procurement (2024M-152)
… were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village … for goods and services or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP … and air-conditioned enclosure purchases were not in the best interest of ratepayers and resulted in $32,000 of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152State Agencies Bulletin No. 300
… in withholding allowances and maximum Social Security Tax. Affected Employees All employees. Effective Date(s) New … 2, 2002 and Institution checks dated January 10, 2002. Tax Tables The value of a withholding allowance has been … annually. To request a copy of the Circular E, Employer's Tax Guide, contact the IRS at the toll-free number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
Determine whether the MainTransit Fire Department Department banquet manager manager made proper disbursements that were adequately supported reported and recorded and properly deposited and reported collections
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0State Agencies Bulletin No. 1496
… Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN, 21P or CAL … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … taxable gross and will be reported on the employee’s Form W-2. Undeliverable Checks If the agency has made an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1496-april-2015-public-employees-federation-pef-retroactive-salary-increaseState Agencies Bulletin No. 2146
… needed for non-COVID-19 related overtime or recall such as Out of Title Overtime (Earnings Code OTT), Earnings Code … payment. Recipients of this mailing will be asked to fill out the request and return it to OSC for inclusion on the … of earnings codes exceeds 13. Agencies should utilize Locked Query LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2147
… needed for non-COVID-19 related overtime or recall such as Out of Title Overtime (Earnings Code OTT), Earnings Code … payment. Recipients of this mailing will be asked to fill out the request and return it to OSC for inclusion on the … of earnings codes exceeds 13. Agencies should utilize Locked Query LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2147-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonSUNY Bulletin No. SU-149
… Purpose To provide instructions to agencies for processing the Lump Sum payments. Affected Employees SUNY employees in Bargaining Unit 08 who meet the eligibility criteria Background Chapter 113 of the Laws of 2008 implements the provisions of the agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-timeOpinion 93-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. BONDS OR NOTES -- Variable Rate Obligations (propriety of including a provision to … Whether a variable rate bond or note issued pursuant to Local Finance Law 5490 …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Performance of the Excelsior Jobs Program
… issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal … support that all Program participants met the eligibility requirements for job growth and investments in their formal … issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programManagement of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is effectively managing selected … and promote the health, productivity, and well-being of all New Yorkers. Its vision states that New Yorkers will … revenue funds, which are supported by specific sources of State-generated revenue and are legally restricted to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsState Comptroller DiNapoli Releases School Audits
… school district audits have been issued. Hauppauge Union Free School District – Leave Accruals (Suffolk County) … determined nine employees did not always record their hours worked or not worked, which resulted in leave balances … deficits when it had operating surpluses. As of June 30, 2021, the district maintained a surplus fund balance that …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school and local government audits have been issued. Town of Addison … of new employee paperwork for the 37 new employees. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… found numerous cases of waste, abuse and in some cases criminal conduct. As a result of these findings and at the … related to these audits have resulted in 10 arrests, seven criminal convictions and the recovery of more than $5 million …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expenses