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City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… (City) Comptroller (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The former Comptroller used improper accounting practices and did not complete timely and accurate annual and monthly … of Salamanca City Comptroller Comptroller completed timely and accurate annual and monthly financial reports …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97State Police Bulletin No. SP-88
… Purpose To explain OSC’s automatic processing and to provide agency with instructions for payments and changes not processed automatically. Affected Employees State Police Commissioned and Non-Commissioned Officers represented by State Police … To explain OSCs automatic processing and to provide agency with instructions for payments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17State Police Bulletin No. SP-87
… Purpose To explain OSC’s automatic processing and to provide agency with instructions for payments and changes not processed automatically. Affected Employees … implements the Arbitration Award between New York State and the Police Benevolent Association that provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07Town of Milan - Town Clerk/Tax Collector (2018M-257)
… the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town … the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Newfield Central School District - Information Technology (2019M-181)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded. Key Findings District … did not develop procedures for managing, limiting and monitoring user accounts and securing personal, private …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… Objective Assess whether payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Charlotte Valley Central School District - Information Technology (2019M-27)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded. Key Findings The Board and District officials did not monitor computer use policies …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Hudson Housing Authority – Information Technology (2019M-224)
… officials ensured IT systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable … IT policies, communicate them to all employees, review and update routinely or when significant changes in the …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Kings Park Central School District - Procurement of Professional Services (2020M-22)
… report - pdf] Audit Objective Determine whether the Board and District officials adhered to the law and District policy when procuring professional services. Key … Comply with the District’s procurement of goods and services policy (procurement policy) when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… were adequately documented, were for appropriate purposes and were properly audited and approved before payment. Noteworthy Achievements Due to … that for the claims reviewed, procedures were followed and these claims were adequately documented, for appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Town of Carmel - Procurement (2019M-179)
… Objective Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key Findings The … for procuring professional services. Ensure Town officials and employees obtain the required number of proposals or …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws … provided limited guidance on financial responsibilities and the Board did not establish any supplemental financial … ensured that financial activities were properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesVillage of Sloan – Clerk-Treasurer (2024M-109)
… the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a timely manner. Key Findings Although the … Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Red Hook Central School District – Inventories (2023M-133)
… School District (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials … School District District officials adequately monitored and safeguarded fuel and EZ Pass tags …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Village of Earlville – Collections (2024M-128)
… Village of Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … 10 days of receipt. Without detailed receipt records and timely deposits, the Village has an increased risk that …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128DiNapoli Urges Focus on Addressing Rural Challenges
… today released a report examining demographic, economic and quality of living trends in 10 rural counties in New York … force, as well as challenges with housing availability and access to health care, food and broadband. The counties selected as representative of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesEmployer Reporting
… Employer reporting guides instructions and resources for employers who report employee earnings service contributions and payments to NYSLRS …
https://www.osc.ny.gov/retirement/employers/employer-reportingXI-A.4 Procurement Card Use – XI-A. Purchasing
… This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card (PCard) and requirements for online agencies when a purchase order (PO) is used in conjunction with a PCard. This … contracts because expenditures are not captured on the year-to-date and life-to-date amounts on the contract. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… Comptroller Thomas P. DiNapoli today thanked Gov. Cuomo and the State Legislature for enacting legislation authored by state Sen. Martin Golden and Assemblyman Andrew Hevesi that enhances the Comptroller's ability to access state data to identify and prevent fraud, waste and abuse. The new law …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteIII.2 SFS Policies – III. Statewide Financial System (SFS)
… shall be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods of accounting as … shall be required to audit all vouchers before payment and all official accounts to audit the accrual and collection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policies