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Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … Department cash receipts or implemented procedures to provide guidance for employees when recording … implement procedures for Recreation Department employees to follow when collecting, handling and recording cash …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360XVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In … from cash to GAAP must be completed by department/division for certain State agencies and by function. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingState Agencies Bulletin No. 2442
… instructions for processing the 2026 Institution Teacher Summer Session Payments. Affected Employees: Teachers in the … or designated Management or Confidential in BU06 who work Summer Session in 2026 are affected. Background: Pursuant … to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of their academic year obligation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2442-procedures-processing-2026-summer-session-payments-institution-teachersStreet Construction-Related Permits
… City Department of Transportation (DOT) ensures that all street construction permittees have complied with the … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsTown of Bethlehem – Information Technology (2025M-25)
… [read complete report – pdf] Audit Objective Did Town of Bethlehem (Town) officials adequately secure and protect … files for the Police Department. The Town’s Management of Information Services (MIS) Department consists of the MIS Director and two employees: the Information …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25State Agencies Bulletin No. 859
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide … Employees in Agencies 11260 and 11270 who are in a title of Speech Instructor/Therapist, Psychologist, or Audiologist … in those fields Background Pursuant to the 2008 Memorandum of Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindTown of Haverstraw - Financial Condition (2019M-52)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings … in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to increase to $22.8 million at the end of 2018. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52DiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetState Comptroller DiNapoli Releases State Audits and Examinations
… With Payment Card Industry (PCI) Standards (2016-S-31) Auditors reviewed select operational and technical security … (PSC): Oversight of Complaint Activity (2015-S-82) Auditors found the PSC consistently applies state laws, … Tuition Assistance Program, Fordham University (2016-T-2) Auditors determined that Fordham was overpaid $104,630 …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsDepartment of Transportation Bulletin No. DOT-41
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 Shift … of Transportation are affected. Background Pursuant to Article 51 of the 2021-2026 Operational Services Unit … Services Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-41-2022-shift-lump-sum-payment-winter-maintenance-seasonCity of Lockport – Budget Review (B20-1-9)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized … requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent … contingency appropriations are adequate if unanticipated retirements occur, and budget accordingly. Include a tax …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9CUNY Bulletin No. CU-522
… Affected Employees CUNY employees in the following titles: Staff Nurse (Full-time) Staff Nurse (Hourly) Nurse Practitioner (Full-time only) … Differential payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-522-2015-city-university-new-york-cuny-nurses-health-specialtyCUNY Bulletin No. CU-595
… To provide agencies instructions for processing the CUNY Start Lead Instructor Differential through the Additional Pay page. Affected Employees CUNY employees in the CUNY Start Instructor title represented by the Professional Staff Congress (PSC) Background The CUNY Start Lead Instructor Differential payment is made in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-595-cuny-start-lead-instructor-differentialTown of Stanford – Financial Management (2021M-130)
… complete report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s financial condition and adopted realistic budgets. Key Findings The Board did not properly manage the Town’s financial … Determine whether the Town of Stanford Town Board properly managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Roosevelt Fire District – Fire Station Project (2015M-163)
… was to examine internal controls over the District’s fire station construction for the period January 1, 2014 through … four contractors that provided services during the fire station project. Key Recommendations Amend the procurement … was to examine internal controls over the Districts fire station construction for the period January 1 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… of Ausable Water District 2, Ausable Water District 3 and Ausable Sewer District 1 for the period January 1, 2014 … The Town of Ausable is located in Clinton County and has a population of approximately 3,150. The Town is … with the Town of Chesterfield, which bills, collects and enforces charges for the three districts. The Town of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274VI.2.C Budget Journal Transactions – VI. Budgets
… upon the enacted budget and other authorizing legislation as well as project budgets. The journals post the control records … attributes and/or changes to existing segregations, such as appropriation title and lapse date. InterUnit Budget … upon the enacted budget and other authorizing legislation as well as project budgets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsState Agencies Bulletin No. 2128
… 8:00 a.m. to 8:00 p.m., Eastern Time for questions and online enrollment. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingOpinion 96-18
… of Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873, lv den 58 NY2d 604, 459 NYS2d 1027; Citizens For An Orderly …
https://www.osc.ny.gov/legal-opinions/opinion-96-18City of Lockport – Budget Review (B21-1-9)
… requires it to hire 12 firefighters. City officials told us they negotiated with the collective bargaining unit to … The proposed budget includes overtime funding of $365,000 for the police department, $175,000 for the fire … is $116,000 more than was budgeted in 2021 and $21,000 more than the projected overtime expenditures for …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9