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Town of Chester – Time and Attendance Records (2017M-287)
… 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by … Town of Chester Time and Attendance Records 2017M287 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287State Agencies Bulletin No. 1797
… Purpose The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for … The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1NY-Sun Incentive Program (Follow-Up)
… the extent of implementation of the two recommendations in our initial audit report, NY-Sun Incentive Program (Report … such as solar and wind by 2030. NY-Sun was launched in 2012 by the Public Service Commission (PSC) to help … a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which was issued on …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followLanguage Access Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Language Access Services (Report … and operates 31 public-facing offices (State DMVs). In the remaining counties, there are 100 public-facing office … are permitted to use an interpreter of their choice in these limited circumstances, they must complete a written …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of … Bay Shore Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationState Agencies Bulletin No. 1014
… Purpose To inform agencies of new functionality in PayServ that allows for the selection of a 30% tax rate … M-1 or Q-1 visa Effective Date(s) Immediately Background In accordance with the 2010 IRS Instructions for Form 1042-S, … a specific Treaty ID value for each country code in PayServ. This value can be chosen in the Treaty ID field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… of our audit was to examine the Town’s financial condition and internal controls over selected financial operations for … which comprises five elected members: the Town Supervisor and four Board members. The Town’s major operating funds’ … $6.1 million to a deficit of $10.5 million. Between 2008 and 2011, the residential garbage district fund made 17 cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… Services (ACS) must improve its oversight and monitoring of youth services at New York City’s two secure juvenile … the COVID-19 pandemic but also the initial implementation of New York’s Raise the Age law, which raised the age at … or vocational training. DiNapoli’s audit found only 53% of youth sampled received an initial interview within 24 …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… which would impact certain industries more than others. Healthcare, retail, and manufacturing firms may have to pay …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of approximately 330. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… results, fueled by extraordinary one-time federal relief, will mostly be used to fund new spending, with a … revenues come after $15.2 billion in one-time federal relief was incorporated into the city’s April financial plan. … DiNapoli has encouraged the city to use its federal relief for one-time recovery initiatives and to avoid new …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingOversight of the Farm-to-School Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of the Farm-to-School … may include connecting local farms to their school. In such cases, the performance measure would be whether a … recipient has progressed toward attaining the goals listed in the contract's work plan. All goals and objectives of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. The …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346DiNapoli: Wall St. on Track for Higher Profits
… 7 percent less than last year, which suggests that 2016 bonuses could decline for the third consecutive year. The average salary (including bonuses) of securities industry employees in the city …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-wall-st-track-higher-profitsWest Irondequoit Central School District – Emergency Drills (2025M-85)
… – pdf] Audit Objective Did West Irondequoit Central School District (District) officials properly conduct and report emergency … for the emergency drills are delegated to various District officials as detailed in the Appendix A’s Profile … District officials did not conduct all required drills or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Opinion 2005-5
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when … Whether the police chief is entitled to a monetary payment in the amount …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… to spend the gift cards they received this holiday season in a timely fashion. If not, the money could eventually get turned over to the Office of Unclaimed Funds. In the last seven years, the amount returned to DiNapoli’s office in unused gift cards has risen sharply from $5.8 million in …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… appropriation can be legally used and is the date by which a Business Unit must process its vouchers using that appropriation. State Operations appropriations have an appropriation lapsing date of June 30th. Local … have a fiscal year ending on June 30th. Appropriations for SUNY and CUNY State Operations and SUNY Aid to Localities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processing