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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were … Determine whether the City of Cortlands City noncontractual NC employees payroll …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Human Resource Practices (Follow-Up)
… included in our initial audit report, Human Resource Practices (Report 2018-S-57 ). About the Program A … According to Upstate officials, each year, Upstate’s Human Resource Department (HR) receives over 30,000 employment … applied policies and procedures related to select human resource functions. Our audit covered the period from January …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followState Comptroller DiNapoli Releases School District Audits
… transactions. Auditors found the online banking policy does not clearly indicate how online transfers will be …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… New York State Comptroller Thomas P. DiNapoli and Rockland County District Attorney Thomas E. Walsh II … Ricardy Cesar, 54, of Middletown, N.Y., pleaded guilty in Rockland County Court before Judge Larry J. Schwartz to petit … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownTown of Ellery – Justice Court (2014M-269)
… had corresponding duplicate receipts or appeared on the daily cashbook reports and monthly Justice Court Fund … receipts to monthly computerized cashbook reports and daily deposit slips. Ensure that bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Oversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in … Our initial audit found the Department was challenged to ensure investigations, particularly Priority 1 complaints … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 hours … indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Lincoln - Town Clerk (2023M-31)
… with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of North Haven – Collections (2024M-99)
… 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … determine whether the deposits were deposited in the same form and amount as collected (intact). 358 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Ardsley Union Free School District – Financial Management (2024M-13)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit. Revise the reserve policy to … each reserve will be used. District officials disagreed with certain aspects of our findings but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… (17 percent). Could not demonstrate that three reserves with balances totaling more than $4 million were properly … budgeting practices. District officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52DiNapoli Honors Community Leaders During Italian Heritage Celebration
… and A.C. Realty Inc. He was honored by the Society of the Museum Italo American of New York with the title ambassador …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fYates County – Court and Trust Funds (2025-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Village of Addison – Board Oversight (2024M-8)
… nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public official in New …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) … end of our audit. The audit included five recommendations to help the Board of Fire Commissioners (Board) improve their … provides fire protection and emergency rescue services to approximately 4,000 residents over 57 square miles. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fUnified Court System Bulletin No. UCS-139
… Westchester, Nassau and Suffolk counties shall receive CLS in the amount of $1,950 effective 4/6/06. Employees in … Bargaining Units CT , 86 , and 88 shall receive CLS in the amount of $2,009 effective 4/5/07. Employees in … and the employee’s paycheck stub or direct deposit advice. Questions Questions about processing transactions may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesOpinion 96-4
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of proceeds of … (payment of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget … sale into one or more reserve funds currently authorized by State statute because the village believes the amount …
https://www.osc.ny.gov/legal-opinions/opinion-96-4State Agencies Bulletin No. 1013
… insert a row and update the Increment Codes of employees with Increment Code 1 003 on the Job Data record using the … the reason the employee’s salary will not be increased with one of the following messages: NYS Position has both … on the Job Action Request or Transfer Request page with an effective date on or before 9/30/10 (Administration) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1013-october-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1068
… Affected Employees Longevity-eligible employees with an increment code of 1976-2006 in the following … Pay page will be populated for eligible employees with the following: Earnings Code: LLS Effective Date: 4/1/11 … April 6, 2011 for Institution agencies. Inactive Employees with Outstanding Overpayments For employees who are Inactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1068-april-2011-civil-service-employees-association-csea-longevity-lump-sum