Search
IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… 2014 through March 31, 2016. Background The Seaford Union Free School District is located in the Town of Hempstead in … Seaford Union Free School District ExtraClassroom Activities 2016M291 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Town of Angelica – Justice Court Operations (2018M-11)
… a timely manner. The Justice did not follow up on pending tickets listed in the New York State Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Clyde-Savannah Central School District – Financial Condition (2015M-338)
… The Board did not adopt realistic budgets based on historical or known trends, and the District generated $4.3 … actual needs and include realistic estimates based on historical trends or other identified analysis. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for … January 1, 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the … The purpose of our audit was to review the Towns budgeting practices for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was … The Board did not establish an adequate receipt process to ensure that the Clerk recorded and deposited money … accounting system and that monthly reports are submitted to the Supervisor which accurately reflect all cottage rental …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalVictor Central School District - Financial Management (2019M-62)
… warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62State Agencies Bulletin No. 1187
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 291) or Agency Shop Fee (Code 295) Effective Date(s) Paychecks dated October … the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationOpinion 2010-4
… fire district that has in its fire department an emergency first aid and rescue squad comprised mainly of volunteer … contract with "ambulance services," as defined in Public Health Law § 3001 (2) and (3), to provide services when the … a town or village has not designated itself as the primary provider of, or otherwise contracted for, an emergency …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Other Bulletin No. 76
… Purpose: The purpose of this bulletin is to provide the State University … in Bargaining Unit 96 in the SCF with an increment code of 1976-2019 who meet the eligibility criteria are affected. … Service Law, Article 8, Section 130 and the Division of the Budget Bulletin D-1152 provide for payment of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scfOther Bulletin No. 69
… Code Description 404 SUNY 403(b) 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution … For example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-69-april-2023-state-university-construction-fund-scfOther Bulletin No. 63
… Code Description 404 SUNY 403(b) 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution … For example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfIntroduction – Information Technology Contingency Planning
… resources from human error, malware or hardware failure, for example, could significantly curtail an organization’s … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school district personnel for the actions they must take in the event of an incident. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionComptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and Ulster County District Attorney David J. Clegg announced on Wednesday, April 29, 2020, their …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Urban Choice Charter School – Information Technology (2013M-53)
… 18, 2012. Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of … security, and data breach. The Board has not adopted a disaster recovery plan to address potential disasters. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53South Jefferson Central School District – Payroll (2024M-31)
… determine whether salaries and wages were accurately paid. In addition, we reviewed payroll change reports for two … period to determine whether salary and wage increases from one paycheck date to the next paycheck date for 76 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the … received its charter as a school district public library from the State Board of Regents and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Tompkins County Public Library – Financial Management (2015M-250)
… 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The Library, which is governed by a 15-member Board of Trustees, serves approximately 47,000 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250State Agencies Bulletin No. 2395
… York and the NYS Law Enforcement Officers’ Union, District Council 82 (Council 82) for interest arbitration eligible members (BU61) … Transactions should be submitted in the pay period the appointment is processed; the effective date of the SSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentComptroller DiNapoli Releases School Audits
… 2014-15, total revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve … segregating duties so that no individual controls all phases of a transaction. They also provide increased …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits