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XII.8.E Payment Assignments – XII. Expenditures
… portion of, payments due under a contract from the contractor to another entity. The contractor continues to fulfill all responsibilities under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsVillage of Arkport – Water Fund Financial Operations (2020M-45)
… complete report - pdf ] Audit Objective Determine whether the Village Board effectively managed the water service's financial operations. Key Findings … and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… whether the salary and benefits paid to the account clerk clerk were accurate and authorized …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56State Agencies Bulletin No. 2414
… Purpose: The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and … The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2414-2026-extension-military-and-training-leave-benefits-and-stipendsSUNY Bulletin No. SU-333
… provide agency instructions for processing the 10/01/2022 Stipend Increase. Affected Employees Employees in the State … Student Employees Union, provides for an increase in stipend and an increase in the minimum stipend of two percent (2.00%) for the 2022-2023 academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-333-october-2022-stipend-increase-gnsu-employees-representedDiNapoli: MTA Financial Outlook Improved
… The outlook for the Metropolitan Transportation Authority’s (MTA) budget … and, to its credit, it has improved its financial position for the future. Because fares have soared in recent years, a … riders could least afford the hikes, the MTA should look for ways to minimize future increases.” The average subway …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… Finance Office employee that can certify that the expense report is just, true and correct and, therefore, appropriate … the Finance Office employees should not certify an expense report unless it includes sufficient, appropriate evidence to … Employees must follow these processes whether the expense report results in (i) a reimbursement to the employee, (ii) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationTown of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … The purpose of our audit was to review the Towns property tax exemption …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Village of Suffern – Budget Review (B24-6-3)
… fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. … of The Village of Sufferns Village tentative budget for the 202425 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… medical and health equipment, etc.) Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsTown of Boylston – Financial Condition (2021M-69)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The Board did not effectively manage the Town’s financial … Determine whether the Town Board Board effectively managed the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69State Agencies Bulletin No. 2331
… the Longevity Service Payment and to provide instructions for payments not automatically processed. Affected Employees: … between the State of New York and the CSEA, provides for payment of the 2025-2026 Longevity Payment, a one-time … below. OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2331-april-2025-civil-service-employees-association-csea-longevity-lump-sumOpinion 88-54
… district may be extended prior to December 31, and, if so, what time table must be followed for the … Comp, 1947, p 322; see also 1978 Opns St Comp No. 78-287 and 1971 Opns St Comp No. 71-941, both unreported). We … town board has held the public hearing on the extension and has made the determinations required by section 194(1) or …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Examination of Penalties and Interest Payments
… the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The Workers’ Compensation Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB when insurance …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 2330
… the Longevity Service payment and to provide instructions for payments not automatically processed. Affected Employees: … between the State of New York and the PEF, provides for payment of Performance Awards (Longevity Lump Sum … below. OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2330-april-2025-public-employees-federation-pef-longevity-lump-sum-llsTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… fuel storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 through … determined that approximately 7,100 gallons valued at $23,500 were unaccounted for. We also found apparent errors in …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… economic volatility remain risks, however. Fortunately, my team manages the state pension fund prudently, with a … than 1.2 million working and retired members and their beneficiaries.” The Fund's audited value was $273.1 billion …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterDiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… guilty before Judge Stephanie Palmer in the Town of Lenox Court. She was ordered to, and paid, full restitution …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnTown of Wolcott – Financial Management (2020M-131)
… bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the … and capital plan including a formal detailed plan for reserves. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131