Search
Chart of Accounts
… All agencies excluding SUNY (with the exception of Agency Code 28990) and CUNY are impacted. For these checks the …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsDiNapoli: New York City Job Growth Continues to Set Records
… trends have helped boost personal income and sales tax collections, making it easier for the city to afford new …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsState Comptroller DiNapoli Releases Municipal Audits
… To do so, the board must establish measurable goals for all approved projects, monitor the projects to ensure … lienholder. Auditors also found that the treasurer did not report all court and trust fund transactions as required. … $2.3 million. While the corporation received grant funds for two projects, officials relied on lines of credit (LOCs) …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Village of Painted Post – Board Oversight (2017M-92)
… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Oakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Central Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Unified Court System Bulletin No. UCS-220
… Council 37 in bargaining unit SK who reside within the zip codes identified below: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, … 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 116XX, 117XX, 118XX Suffolk …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-220-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-231
… Council 37 in bargaining unit SK who reside within the zip codes identified below: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, … 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 116XX, 117XX, 118XX Suffolk …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-231-prepaid-legal-service-benefit-unified-court-system-ucsContractors or Consultants – Membership and Enrollment
… benefits such as vacation, sick leave, personal leave, health insurance and grievance procedures. The regulations also …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsCopiague Fire District– Mechanic Shop Operations (2021M-93)
… vehicles during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior … findings in our report. Appendix B includes our comments on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Avon Central School District – Financial Management (2024M-75)
… – pdf] Audit Objective Determine whether the Avon Central School District (District) Board of Education (Board) and District … effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… OPWDD is responsible for coordinating services for New Yorkers with developmental disabilities. OPWDD contracts …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsComptroller DiNapoli Releases Municipal Audits
… funds. Town of Knox – Internal Controls Over Payroll (Albany County) The town’s internal controls over payroll and … fee increases that have not yet been approved by the city council. Also, overtime salaries are budgeted at $2.2 … did not properly administer all aspects of the Restore NY grant and Community Development Block Grant funds that …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesSUNY Bulletin No. SU-155
… On December 18, 2008, close of business, OSC will insert a new row to automatically cancel Deduction Code 405. A new row will be inserted into the affected employees’ … Code 405 to the existing Code 404 amount to determine the new Code 404 biweekly deduction amount. The goal amount will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityTown of Perth – Supervisor’s Records and Reports (2024M-149)
… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Sagaponack Common School District - Fund Balance Management (2018M-53)
… [read complete report - pdf] Audit Objective Determine whether the Board of … Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or … with appropriations that are realistic and based on historical trends or other known factors. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… [read complete report – pdf] Audit Objective Determine whether Canajoharie … $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare … payment. Key Recommendations Provide clear guidance for maintaining accounting records, receiving collections and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesVillage of Airmont – Claims Auditing (2024M-1)
… [read complete report – pdf] Audit Objective Determine whether the Village … not audit claims before payment to ensure that claims were for appropriate Village purposes, accurate, and adequately … In addition: One vendor was potentially overpaid $36,905 for snow plowing services due to the vendor’s use of the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… York State and Local Retirement System out of $52,514 in pension payments. In September 2022, the former clerk of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project