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State Agencies Bulletin No. 2260

… double time payments for employees mandated to work beyond 16 consecutive hours. Affected Employees: Arbitration … to employees in the Security Services Unit who have worked 16 consecutive hours and are then mandated to work additional … their regular 8 hour shift and is then mandated to work 10 additional consecutive hours for a total of 18 hours: The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssu

State Comptroller DiNapoli Releases Municipal & School Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … biweekly withholdings in a timely manner, resulting in approximately $5,000 in penalties and interest. Board … bargaining agreement regarding employees’ leave benefits. Town of Lodi – Town Hall Capital Project (Seneca County) The …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1

Town of Lockport – Justice Court (2018M-36)

… fines and fees were properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36

Town of St. Armand – Selected Financial Operations (2017M-142)

… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … prior to payment in accordance with Town Law. … Town of St Armand Selected Financial Operations 2017M142 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142

Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)

… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and expenditures or project balances for assets and liabilities to the Board, and although budget amendments were authorized …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163

City of Olean – Budget Review (B1-15-2)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling …

https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2

Moravia Central School District – Cafeteria Operations (2016M-4)

… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4

Unified Court System Bulletin No. UCS-123

… employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in … date and 2/28/06. The ratification dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employees

City of Fulton – Fiscal Stress (2013M-310)

… to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body … the Council has adopted budgets that have routinely relied on the appropriation of fund balance as a financing source, … funds that the City should maintain. Reduce reliance on fund balance as a financing source and continue to …

https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310

City of New Rochelle – Financial Condition (2014M-158)

… of the last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in … recorded as an asset in the general fund. Instead of cash assets, the other City funds include amounts "due from other …

https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158

Smithtown Central School District – Capital Projects (2016M-202)

… Purpose of Audit The objective of our audit was to review capital projects for the period July 1, 2014 … in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure that all … estimated cost. Require the capital project administrator to submit periodic reports that show actual revenues and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202

Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)

… of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Total expenditures for the 2014-15 fiscal year were approximately $27 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separation

Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)

… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40

XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement

… of this guide and the Payroll bulletins available on the Office of the State Comptroller’s website for more …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overview

Chenango Valley Central School District – Budget Review (B4-13-11)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and school lunch fund as of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… and appointed) and employees of local governments and school districts. 1 Office of the New York State Comptroller …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Town of Schuyler – Financial Management (2014M-182)

… The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s … by an elected Town Board, which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and procedures to govern the level of fund balance to be …

https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182

DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System

… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced the sentencing of Bonnie … William Grady and the New York State Police for their work on this case." Robertson failed to notify the New York State …