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Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, which …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … Key Findings The Board did not ensure that fuel supplies in the parks department were adequately safeguarded and properly accounted for. In addition, the fuel monitoring system in the highway …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312State Comptroller DiNapoli Releases School Audits
… the 30 purchases reviewed, totaling $7,098, did not have requisition forms. For access to state and local government …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… were secure. Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded user accounts, 36 … and independent audit reports in a timely manner, delaying scheduled state aid payments ranging from $49,607 to …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… not locate three of the 48 IT items auditors tested: a laptop and two cameras, totaling $1,444. In addition, the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Payroll Improvement Project Bulletin No. PIP-002
… Improvement Project mailbox. Please reference Bulletin PIP-002 in the Subject line of all emails pertaining to this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeSecurity Over Critical Systems
… Objective To determine whether the security over Erie County Medical Center Corporation’s … respecting everyone’s right to confidentiality. ECMCC’s IT Security Architecture emphasizes key principles such as the … and separation of duties. Additionally, the IT security framework covers essential aspects like physical …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsComptroller DiNapoli Releases State Audits
… However, UCS overpaid Legal Aid $412,184 for fringe benefit expenses that were not actual and allowable … of the contract. Legal Aid did not appropriately reconcile fringe benefits at year end, moved funds in every …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsForfeiture of Benefits for Convicted Felons
… Article 5, Section 7 of the New York State Constitution and Article 3-B of the … the ratification of the amendment to Article V, Section 7 of the NYS Constitution, to be applicable to all “public … officer's pension following notice and a hearing. Rev. 7/24 (Return to Top) …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsOpinion 90-61
… 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; 1986 Opns St Comp No. 86-53, p 89; see also Municipal Home Rule Law, … water district. In this regard, we note that Town Law, §207 prescribes a procedure for the town board of any town in …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Agencies Bulletin No. 2174
… York and CSEA and the Office of Employee Relations (OER) memorandum dated 10/26/2023 provides for a Work-Related Clothing Allowance. Effective Dates: The 2023 … 2023-2024 Works in an eligible title as listed in the OER memorandum dated 10/26/2023. An employee who otherwise meets …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2174-2023-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2314
… Purpose: The purpose of this bulletin is to provide agencies instructions for processing the 2025 Special Assignment to Duty Pay (SAD). Affected Employees: Employees … The purpose of this bulletin is to provide agencies instructions for processing the 2025 …
https://www.osc.ny.gov/state-agencies/state-agencies/2314-2025-special-assignment-duty-pay-calendar-year-2024Time and Attendance Practices of Selected Employees
… Work hours are supported by various documents including tour schedules, sign-in and sign-out sheets, time clocks, and … overtime as appropriate. Formally review the residency status of the seven employees reportedly residing outside the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with … The Association for Neurologically Impaired Brain Injured Children, Inc. (ANIBIC), located in Queens, is a … by the Association for Neurologically Impaired Brain Injured Children Inc were valid and consistent with contract …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedOversight of Building Construction Site Safety
… of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with … of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, the NYC Building Code (Building Code). This requires construction …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetySUNY Bulletin No. SU-345
… Period 11L is completed, OSC will insert a row on the Job Date page, effective 09/01/2023, to change the salary … records, which do not have an existing row on the Job Date page, with an effective date of 09/01/2023. The … is calculated based on an employee’s biweekly rate of pay (ex: RGS ). Questions Questions about this Bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27State Comptroller DiNapoli Releases Municipal Audits
… of Chautauqua County , Town of Chester , Hadley-Luzerne Joint Youth Commission , Town of Ossian , Town of Plainfield … exemptions that were not board approved. Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts … audits of Chautauqua County Town of Chester HadleyLuzerne Joint Youth Commission Town of Ossian Town of Plainfield Town …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the town collected total revenues of $11,600, including scrap sales of $5,300, sticker sales of $4,100 and the $2,200 …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… has agreed to the New York State Common Retirement Fund’s request that it publicly report its corporate political … currently pending at 11 other portfolio companies: Aetna Inc., Delta Air Lines, Express Scripts Holding Co., NextEra … of the Fund’s proposal: 2015 Dean Foods Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributions