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County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is bordered … County of Rockland Budget Review B61424 …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… 10 schools with approximately 3,600 students, is governed by an elected seven-member Board of Education. The District’s … District officials have historically funded reserves by transferring unrestricted fund balance, which resulted in … actual needs and include realistic estimates based on historical trends or other identified analysis and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed to provide the Board with budget-to-actual reports. The Assistant provided two versions of the 2011 budget and a … resulting in a potential conflict of interest. The Assistant was not provided with support for amounts billed or …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Wayne – Justice Court (2013M-52)
… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. … comprising four councilpersons and the Town Supervisor. For the fiscal year ended December 31, 2011, the Town … of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did not provide …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The … estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a … the general fund had to borrow money from the highway fund in 2012 so it could pay its obligations. Four of the five …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and … raised in the District’s response. 1 Cattaraugus-Little Valley Central School District – Financial Management … Determine whether the CattaraugusLittle Valley Central School Districts District Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementVillage of Suffern - Budget Review (B20-6-2)
… expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background The … 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. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … for all funds totaled $755,985. Key Findings Due to the poor condition of the Town’s financial records and reports, the Board was unable to determine the Town’s true financial condition or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371State Agencies Bulletin No. 793
… (QDIA) which became effective December 24, 2007 and impacts those employees electing to join the Optional Retirement Program and who do not direct their own investments. In order to … enables TIAA/CREF to direct an employee's contributions to one of the four QDIA established in the DOL's Final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planState Agencies Bulletin No. 1196
… of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this … if either of the following situations apply: The employee is still actively employed by any State agency. The employee … mailbox to obtain prior approval to submit an AC-230 for a situation that warrants making an exception to the above. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksState Agencies Bulletin No. 2103
The purpose of this bulletin is to provide agency instructions for processing the April 2022 Longevity Payment for LongTerm Seasonal Employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2018
State Agencies Bulletin No 2018
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… official in New York surrendered her pension as a penalty for corruption while in office. Summary of three audits … employees, included the employees’ beginning and ending times, or reviewed by a supervisor. Auditors also identified … report or implement needed remediation to reduce lead exposure in all potable water outlets as required by state …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… City School District – Information Technology Equipment Inventory (Genesee County) District officials did not … annual physical inventory. Officials could not locate 229 staff computers and 62 tablets and paid approximately $17,000 … to help ensure proper safeguarding. Fourteen of the 20 district-owned MCDs auditors examined contained …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsUnified Court System Bulletin No. UCS-360
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 Salary Increases for Judges, Justices and New … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-360-april-2026-salary-increase-judges-justices-and-new-york-citySUNY Bulletin No. SU-321
… Code T H CTS EKG Associate 004221 3744229 T H CTS EKG Spec 004222 3744230 T H Clincl Lab Tech 1 004308 3744661 T H … Th CTS Vascular Asst 004239 3744258 TH CTS Vascular Spec 004241 3744260 An employee who is non-exempt or … is eligible: Title Job Code Title Code TH Instruc Supp Spec 004326 3744903 TH Instruc Supp Asst 004324 3744901 TH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesPayment for Service Credit – Article 14 Benefits
… by Article 14, you will usually be required to pay for service currently not credited to you. There are two kinds of past service costs — mandatory and optional. Mandatory costs are required for service credit you earned as a member but for which you made …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditIX.8 Overview – IX. Federal Grants
… including audit disallowances, should be credited back to the appropriation/segregation (provided the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followAccounts Payable Advisory No. 44
… Agencies to pay vendors electronically (ePayments). In addition, agency-specific contracts, property leases and contracts originating in the Grants Gateway may also require vendors to accept … with an ACH payment method as the default location in their vendor record and (iii) vendors are enrolled in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments