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State Agencies Bulletin No. 1152

… automatically. Affected Employees Eligible employees in the following bargaining units: Administrative Services … if the employee: has completed one (1) year of service in such grade by April 1, 2012; and did not receive a Performance Advance in October 2011; and was rated “Satisfactory” or its …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1152-april-2012-performance-advances-graded-and-ns-equated-grade-employees

XI.16 Vendor Responsibility – XI. Procurement and Contract Management

… before approving a contract award under Section 112 of the State Finance Law. Section 163 of the State Finance Law (SFL) requires that contracts for services and commodities be … and responsible offerer." Section 163 (9)(f) of the SFL requires that prior to making an award of a contract, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibility

State Agencies Bulletin No. 2263

… Earnings Code O16 must be submitted for: Hours worked on a shift other than an employee’s regular shift that occur … regular shift (paid using Earnings Code RGS). Hours worked on a shift other than an employee’s regular shift that occur … a total of 50 hours in the pay-week (overtime eligible). On one day during the pay-week the employee works their …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspu

State Agencies Bulletin No. 2260

… Earnings Code O16 must be submitted for: Hours worked on a shift other than an employee’s regular shift that occur … regular shift (paid using Earnings Code RGS). Hours worked on a shift other than an employee’s regular shift that occur … a total of 50 hours in the pay-week (overtime eligible). On one day during the pay-week the employee works their …

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

… review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the … investigation, the former clerk-treasurer, who resigned in March 2023, was arrested in November of that year and charged with misappropriating …

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

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

… and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports were inadequate and unreliable, the Court’s bail amounts were understated for the current Justices by …

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)

… Purpose of Audit The purpose of our audit was to determine whether … reports to allow the Board to effectively monitor the Town’s financial operations and its overall financial condition; … 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of …

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)

… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. … appropriations and water fund budgeted appropriations for the 2017-18 fiscal year totaled $837,800 and $418,500, …

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 revenue and expenditure projections in the City’s proposed budget for …

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)

… 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of Moravia, Locke, … and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins County. … not involved in the day-to-day operations. … Moravia Central School District Cafeteria Operations 2016M4 …

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

To provide agencies with instructions for entering the payments

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)

… Purpose of Audit The purpose of our audit was to review the City’s financial … results for the fiscal years 2010 through 2012 and found that the Council adopted realistic budgets. The … reduction in the City’s unexpended surplus funds from 2010 to 2012. During that period, the unexpended surplus …

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)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has …

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 … an appropriation for a project, which prevented it from establishing the total estimated cost for the project. … Ensure that all capital projects are properly authorized and established with a maximum estimated cost. Require the …

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)

… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, 2014 through … Superintendent carried over and used 6.5 vacation days from one year to the next even though his employment contract …

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)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial operations for the period January …

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

… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed through the Travel and Expense … Some reimbursable expenses such as clothing allowances and moving expenses are reimbursed via payroll. Tuition …

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)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

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

… of claims or vouchers (the terms are used interchangeably in this publication) is a classic internal control activity. … control activity that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it … improper or fraudulent claims from being paid. In short, the audit of claims is a highly important internal …

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

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

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s budgeted … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a …

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