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City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations … a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial functions. Because the District does not have effective policies and procedures outlining expectations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) … $2.3 million. Key Findings The Village did not have written policies or procedures detailing the acceptable … and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … approximately $20 million. Key Findings District officials have generally taken appropriate action to manage the … increased by nearly $1.4 million. District officials have not created a detailed multiyear plan that projects …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… who were enrolled at other school districts during the 2018-19 through 2021-22 school years. The District overpaid tuition by $58,277 for 11 foster care … and underpayments. Key Recommendations Provide oversight to ensure that tuition bills have adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTown of Stephentown – Records and Reports (2012M-209)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … approximately $1.4 million. Key Findings The Town does not have complete, accurate, and up-to-date accounting records, nor have monthly bank reconciliations been performed during our …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Spackenkill Union Free School District – Professional Services (2021M-89)
… procuring professional services. As a result, taxpayers have little assurance that procurements are made in the most … This represents at least 60 percent of the total paid to professional service providers during the audit period. … more than nine years ago. However, the insurance should have been competitively bid every three years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security cameras, … Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesCity of Middletown – Payroll and Leave Benefits (2024M-26)
… (STP) employees received $91,492 for time they may not have worked because they were working at another … Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … with certain aspects of our findings but indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26DiNapoli Releases July State Cash Report
… slightly above updated projections this month, according to the state cash report issued today by State Comptroller … a positive development," DiNapoli said. "Federal receipts have grown, but that may change depending upon developments … $831.1 million lower than initial projections. The year to year increase was primarily due to federal receipts (up …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportOpinion 89-16
… how foreign fire insurance tax moneys are to be used for the benefit of the department or company. However, the … custody of these moneys should not permit expenditures for illegal or improper purposes. Should the members decide to use these moneys to pay for the publication of a fire department or company …
https://www.osc.ny.gov/legal-opinions/opinion-89-16SUNY Bulletin No. SU-201
… Purpose To provide agency instructions for processing the 2013 … 340 of the Laws of 2013 provides for a $500 increase to basic annual salary in 2013 distributed at the discretion … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-201-2013-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-207
… Purpose To provide agency instructions for processing the 2014 … 340 of the Laws of 2013 provides for a $250 increase to basic annual salary in 2014 distributed at the discretion … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-207-2014-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-220
… Purpose To provide agency instructions for processing the 2015 … 340 of the Laws of 2013 provides for a $500 increase to basic annual salary in 2015 distributed at the discretion … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-220-2015-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-267
… Professions, provides for retroactive increase of 2.00% to basic annual salaries for 2018. Effective Date(s) … month period commencing on 07/01/2017, for at least one (1) semester or equivalent, but whose employment expired prior … Leave on or after the effective date of the payment as the result of new military orders: If the employee received a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-267-2018-retroactive-salary-increase-psnu-employeesLocal Sales Tax Collections up 10.2% in Third Quarter of 2022
… quarter, after relatively weaker collections in 2020 and 2021, bolstered overall growth for the state,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022State Agencies Bulletin No. 1576
… Purpose To provide agencies with instructions for processing the … of $500 effective the first pay period of the fiscal year to employees who have at least 1500 hours in pay status in seasonal positions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1576-april-2017-public-employees-federation-pef-longevity-payment-long-termOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless … 2013 through May 30, 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary … and rate-setting process exist for DHS. DHS does not have written policies and standard operating procedures …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesState Agencies Bulletin No. 1833
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and … Employees in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay, or Leave of … Unit 01 Earnings Code: LOC Effective Date: 03/26/2020 (I), 04/02/2020 (A) OT Eff Date: Same as Effective Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-pay