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State Agencies Bulletin No. 159
… use of the new deduction code 374, Property and Casualty insurance Affected Employees Employees in Bargaining Unit 01 … Police Benevolent Association are eligible for this new insurance program. Effective Date Checks dated May 4, 2000 OSC Actions The insurance company offering this new program, Liberty Mutual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Town of Greenwich – Purchasing (2020M-135)
… Ensure all applicable documentation sought for purchases is attached to vouchers and retained. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … fiscal year. When charges are not properly accounted for prior to FYE, SFS must move the charges from one … 6.Q - Paying and Reconciling State Credit Card Charge for more information). Timely reconciliation provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… can be applied for the project. For each Project ID with a Project Type that has standard activities, the … used for federal reimbursement purposes. Project/Activity ID combinations must be allocated to specific Customer … Transactions using the Project Guide , number 63. Activity ID This is the name of the activity(s) being created, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesTown of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… funds were deposited. We found that 462 collections paid by checks totaling $84,076 were not deposited in a timely … credit card payments totaling $6,855 were not approved by the Board as required by the bylaws. The Board did not ensure that the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mMedina Central School District - Capital Projects (2019M-163)
… approve change orders. Include all itemized Project costs in monthly financial reports to the Board. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Monticello Central School District - Fund Balance Management (2020M-2)
… surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2New York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… presents our state with unprecedented risks. Unanticipated healthcare costs, dramatically increased unemployment and …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetNiskayuna Central School District – Capital Improvement Fund (2019M-134)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyBinghamton City School District – Information Technology (2019M-147)
… District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly review … District officials adequately safeguarded data from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147CUNY Bulletin No. CU-296
… 28, 2007. Affected Employees CUNY employees in the title of Painter and Supervisor Painter Effective Date(s) Rate … the agency must submit the following requests regardless of the employee’s status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-296-retroactive-salary-rate-increases-painters-and-supervisorCortlandville Fire District – Credit Cards (2020M-57)
… [ read complete report - pdf ] Audit Objective Determine whether credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Gloversville Enlarged School District - Claims Auditing (2019M-244)
… checks were printed before the claims auditor audited and approved claims. Claims for 213 check disbursements totaling $845,215 were not audited and approved prior to payment. Credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Lists
… School Districts 2025 Data (updated January 2026) Schools in Stress [ pdf ] … Worksheet [ .xlsx ] Local Governments 2024 Data (updated September 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsChautauqua County – Financial Condition (2023M-111)
Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chautauqua-county-2023-111.pdfFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfReview of the Financial Plan of the City of New York - May 2016
On April 26, 2016, the Mayor of the City of New York released his executive budget for FY 2017 and a financial plan for fiscal years 2016 through 2020.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2017.pdfThe Growing Role of Counties in Emergency Medical Services
This report examines the local government role in emergency medical services (EMS) in New York State and particularly the growing role that counties are playing in EMS provision.
https://www.osc.ny.gov/files/local-government/publications/pdf/ems-report-2024.pdf