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Operational Advisory No. 26
… purposes. The OOO requires agencies to keep the OSC Online Contact System current by updating required contacts … complete the bi-annual verification of contacts in the OSC Online Contact Management System by June 30, 2025. If you have any questions about the content of this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsComptroller DiNapoli Releases State Audits
… the accounts than it should have. Office of Children and Family Services, Youth Facility Chargeback Rates to … chargeback rates used by the Office of Children and Family Services (OCFS) were calculated appropriately, and …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsOptional Service Credit Purchase Payments – Enhanced Reporting
… to pay through payroll deductions, you will receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The notification will provide a link to the Loan/SCP Deductions … Choose your location code. Click the “Loan/SCP Deduction Notification” link. Then, on the Loan/SCP Deduction page, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking institution … solicited interest rate quotes and deposited funds into a bank account or an investment option already used by the … discrepancies between recorded cash balances and adjusted bank balances, in part, because she did not perform bank …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35)
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s35.pdfSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35) 90-Day Response
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s35-response.pdfClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… to ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … organization and is associated with the Claryville Fire District, which covers the Town of Denning in Ulster County …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… fire protection services. The Company’s bylaws stipulate that decision-making powers lie with the membership’s vote. … for all cash collected. Key Recommendations Ensure that bylaws are being followed, including the President …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mHubbardsville Fire District - Board Oversight (2018M-107)
… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Town of Deerpark – Real Property Tax Collections (2017M-277)
… for tax payments dates. The Town Clerk did not prepare daily reconciliations of cash received to transaction reports … Retain documentation showing tax payments dates. Reconcile daily cash reports to transaction reports and perform monthly …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Village of Milford – Board Oversight (2018M-25)
… 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Preble – Non-Payroll Disbursements (2023M-17)
town preble audit nonpayroll disbursements
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Schaghticoke – Board Oversight (2023M-78)
… compensating controls, including periodically reviewing bank statements, cancelled check images and bank reconciliations prepared by the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Bethlehem Central School District – Credit Cards (2017M-41)
… prior to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. … has approximately 4,600 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $96.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Auditors found that the county overpaid $18,724 to employees for time not worked, or for leave time taken and not charged to leave accruals. This occurred because none of the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… and local governments must remain focused on addressing the challenges of aging infrastructure through continued … and just three other metro areas (Albany, Syracuse and Buffalo) make up nearly another quarter of the total. The … of beaches for high levels of bacteria such as E. coli has become almost commonplace. Full scale replacement of combined …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted 28 exemptions (19 percent of those … eligible for the exemptions. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… extra-classroom activity funds, which are operated by and for the students, totaled approximately $66,000 in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244State Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of New York State Police … Association (NYSPIA), OSC established a new deduction code to be used for voluntary participation in a … process deduction transactions using the new Deduction Code 532 . Note : The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-program