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Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. … and four Councilmen. The Town’s general fund budget for the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. … were not issued to provide supporting documentation for the funds collected during our audit period and checks … Fire Chief periodically signed a series of blank checks for the Treasurer to use for Company disbursements. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mSUNY Bulletin No. SU-177
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act expires on 12/31/10; therefore, the Social Security tax for employers resumes effective 1/1/2011 and employee records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number CU-414 for additional information). The HIRE Act expires on 12/31/10; therefore, the Social Security tax for employers resumes effective 1/1/2011 and employee records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actOpinion 2010-3
… to a referendum. The fire company's debt service expenses for its debt incurred to finance a firehouse used in … service on debt incurred by an incorporated fire company for the construction of a firehouse by the company on land … adequate and suitable apparatus and appliances, for the furnishing of fire protection within a town fire …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3State Agencies Bulletin No. 1025
… if the most efficient mail processing methods are used. For the direct mail program, OSC will use software, approved … by the United States Postal Service (USPS), that allows for swift handling of mail as well as a discounted postal … is in the format required by the USPS. This allows for quicker handling at OSC and the USPS, thus enabling OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsState Comptroller DiNapoli Releases Municipal & School Audits
… controls or other oversight procedures to compensate for the clerk-treasurer performing all functions of the … duties or audit the clerk-treasurer’s records and reports for the fiscal year ending May 31, 2022. Putnam/Northern … BOCES officials paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… the centerpiece of BuildSmart NY — the Executive’s program for pursuing energy efficiency in certain state government … and Assistance Programs (2019-S-4) While OCA has processes for ensuring its facility aid and assistance programs are used for only eligible expenses, review and approval processes are …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees were not adequately supported to ensure …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Police Bulletin No. SP-249
… Association of the New York State Troopers (PBA), provides for an increase to Hazardous Duty Pay retroactive to April … Hazardous Duty Payment on or after 11/01/2024 are eligible for the following increase: Earnings Code (Payment) Current … State Police retroactive increase to Hazardous Duty Pay for employees who meet the eligibility criteria as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-statePayroll Improvement Project Bulletin No. PIP-008
… not be editable. Navigation Navigation has been simplified for PayServ 9.2. Pages will no longer be duplicated with … Refer to Payroll Bulletin PIP-005 – Navigation Changes , for detailed information on navigation changes. Conversion … PayServ will be converted to 9.2. All Job and Empl records for employees terminated in the last five years (01/01/2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92Payroll Improvement Project Bulletin No. PIP-008.1
… be editable. Navigation Navigation has been simplified for PayServ 9.2. Pages will no longer be duplicated with … Refer to Payroll Bulletin PIP-005 – Navigation Changes , for detailed information on navigation changes. Conversion: … PayServ will be converted to 9.2. All Job and Empl records for employees terminated in the last five years (1/1/2015 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92State Agencies Bulletin No. 1992
… processing of the April 2020 and 2021 PEF LLS payments for newly eligible employees, the increases to the previously … the new 15 year LLS amount, and to provide instructions for payments not processed automatically. Affected Employees … were not paid to PEF employees who became eligible for a five (5) or ten (10) year payment for the first time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… Danny Donohue: “Danny Donohue was a tireless fighter for working people, not just for CSEA members who he led for an historic 26 years as president, but for all public …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueAccounts Payable Advisory No. 53
… Comptroller (OSC) has updated the policy and procedures for processing general purchase requisitions for centralized contract purchases from value-added resellers. For more information, please see Chapter XI-A, Section 2 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersVillage of Newark Valley – Capital Planning (2016M-289)
… purpose of our audit was to review the planning process for capital improvements for the period March 1, 2015 through June 30, 2016. … of a Mayor and four Trustees. Budgeted appropriations for the general, water and solid waste funds for the 2016-17 …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Albany Parking Authority – Cash Collections (2016M-181)
… audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, 2016. … to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget for 2016 totaled approximately $7.4 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Andes Central School District - Cafeteria Operations (2019M-26)
… The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school … Consider ways to encourage more daily participation for breakfast and lunch and continue to identify potential …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Avon - Board Oversights and Professional Services (2018M-30)
… obtained proposals and executed and monitored contracts for professional services. Key Findings The Treasurer … authorized the use of capital reserve funds for non-capital expenditures. Professional service contracts … contracts are not monitored. Key Recommendations Account for capital reserves and all operating expenditures in …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Frontier Central School District - Procurement of Professional Services (2018M-98)
… and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not … District officials developed adequate written procedures for procuring professional services. The District selected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018m