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Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company operations? Audit Period January 1, 2022 – …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98XVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for … Finance in accordance with reporting objectives and GASB Statement 33. While it is anticipated that this will result … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) Overall, auditors found … known liabilities by a total of $1,104. Andes Joint Fire District – Financial Activities (Delaware County) The Board …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the situation. Fredonia Central School District – Lead Testing and Reporting (Chautauqua County) District … not have a sampling plan to identify all water outlets for testing or exemption. District officials also did not have a … the lead levels of the 178 water outlets not sampled for testing, auditors were unable to determine whether officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… funding appropriately. However, of the 57 County Boards, only seven had submitted claims for reimbursement, showing … audit. At the time of the follow-up, United had recovered only $14,281. Further, United was not able to provide …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… and current accounting and financial records significantly limited this review and precluded auditors from determining … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsXII.7.B Voucher Denials – XII. Expenditures
… WCB - Need Contracted Rate 27 Contract expired and needs amendment 28 Incorrect Department Code 29 Payment needs to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsOther Bulletin No. 51
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2019 SCF M/C 2% Salary Increase and provide … 96 who meet the eligibility criteria Background Chapter 24 of the Laws of 2019 provides for a salary increase of two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-51-april-2019-suny-construction-fund-scf-management-andComptroller DiNapoli Releases School Audits
… School District , Lackawanna City School District , Shelter Island Union Free School District and the Tri-Valley … board has not yet developed a multiyear financial plan. Shelter Island Union Free School District – Financial … Central School District Lackawanna City School District Shelter Island Union Free School District and the TriValley …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… same level of detail as is contained in the appropriations bills enacted for the fiscal years involved; Revenue … and analysis with those reports submitted to the legislature by the State Comptroller pursuant to §8 of the … to be provided in proposed and enacted appropriation bills. Guide to Financial Operations REV. 11/26/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSection 8 Housing Choice Vouchers – Federal Funding and New York
… The Section 8 Housing Choice Voucher (HCV) program (Assistance Listing Number (ALN) 14.871) was created by the Housing and Community Development Act of 1978 and is administered by the United States Department … The Section 8 Housing Choice Voucher HCV program Assistance Listing Number …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersState Agencies Bulletin No. 1918
… to APSU Expanded Duty Pay. Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the … implements the 2015-2019 Agreement between the State of New York and the Police Benevolent Association of New York … adjustment and is currently in a different position on the Institution cycle, the employee will be paid the in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuCUNY Bulletin No. CU-718
… adjustment in the General Comments page or on a separate worksheet. If the agency uses a worksheet, the worksheet must be received in OSC’s Audit Section by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveState Police Bulletin No. SP-224
… Holiday Bonus Payment and to provide agency instructions for payments not processed automatically. Affected Employees … State Police Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective Dates … paychecks dated 12/08/2021. There is no direct deposit for this payment. Eligibility Criteria Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentState Police Bulletin No. SP-214
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2020 State Police Holiday Bonus Payment and to provide agency … automatically. Affected Employees Division of State Police employees in the State Police Investigators Unit (BCI) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. SFS … Payable >Vouchers > Add/Update > Regular Entry The Voucher Style is “Adjustments”. Chartfield Coding Requirements Within the AP Adjustment Voucher there are two invoice lines, each with its own …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Other Bulletin No. 58
… in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfWestchester County - Financial Condition (2018M-151)
… in the general fund. Cash balances that have declined by 54 percent during the audit period, from $180.2 million in …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Dalton-Nunda Central School District – Financial Management (2020M-92)
… fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved comprehensive … reserve plan. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92