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Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… operating funds include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those … did not adopt a policy or develop procedures to govern the level of fund balance to be maintained. The Board did not … the Town’s long-term operational and capital needs. The water fund has retained excessive amounts of unexpended …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 through September 18, … use in either department. The Board has not established a fleet management policy or conducted a needs assessment to determine if the vehicles in the Town’s fleet are being utilized effectively. We found that not all …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312State Comptroller DiNapoli Releases School Audits
… and increased accountability, it's critical that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Clinton …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… 529 purchased items, totaling about $448,000, found that 123 items, totaling $76,425, were not recorded in the … 2018-19. The board has not adopted an adequate multiyear financial plan. Wyandanch Union Free School District – Budget … The district may not have sufficient resources to meet its financial obligations unless the superintendent and board …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Security Over Critical Systems
… To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is sufficient … is a leading health care provider and academic medical center in Western New York with 573 inpatient beds. It … ECMCC is recognized as a verified Level 1 Adult Trauma Center and serves as a regional hub for burn care and …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsPayroll Improvement Project Bulletin No. PIP-002
… Purpose The purpose of this bulletin is to inform agencies of changes to the Reserve EMPLID process for online transactions, the … File (NHRP573), and the AI Feedback File (NHRP574) due to the PayServ 9.2 upgrade. Affected Agencies Agencies that … The purpose of this bulletin is to inform agencies of changes to the Reserve EMPLID process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeDivision of Housing and Community Renewal Bulletin No. DH-62
… Increment Code Invalid Inc Code not in Anniv Dt range Sal Below Hiring Rate Sal At or Above Job Rate If an employee appears on this … code of Data Change/CIC (Chg IncCd/or AnnDt/or FIS Sal) and update the following increment code: Current Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceForfeiture of Benefits for Convicted Felons
… municipal officers and employees. Upon conviction of a crime related to public office, the prosecuting agency may … “the defendant knowingly and intentionally committed a crime related to public office.” Once proven, the supreme … local government department, division, board, commission, bureau, public benefit corporation or public authority who …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsOpinion 90-61
… -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … of establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Agencies Bulletin No. 2174
… the following Statewide Financial System chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2174-2023-csea-work-related-clothing-allowance-asu-employees-representedTime and Attendance Practices of Selected Employees
… Each MTA agency requires its employees to document their hours worked. Work hours are supported by various documents including tour … "touch" time keeping system). Each agency uses one or more of these mechanisms. This audit, which focuses on the time …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesPopulation Data, Resources and Publications
… to come and establish families and businesses in the area. North Country Region Economic Profile October 2017 - This report highlights the North Country region's geography, demographics, … with greater development near the Hudson River, Metro-North railroad stations and major roadways into New York …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsOversight of Building Construction Site Safety
… of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with … of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, the NYC Building Code (Building Code). This requires construction …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyMaintenance and Inspection of Event Recorder Units
… Objective To determine whether the Metropolitan Transportation … with maintenance and inspection requirements pertaining to Event Recorder Units (ERUs) and whether Transit has a … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Agencies Bulletin No. 1760
… the following Statewide Financial System chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1760-2019-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 2074
… Register. The Earnings Description Uniform Allowance NU 02 and the amount paid will appear on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-representedSUNY Bulletin No. SU-345
… Purpose: The purpose of this bulletin is to explain the OSC and agency procedures for the use of the Leap Year … The purpose of this bulletin is to explain the OSC and agency procedures for the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyVillage of Weedsport – Financial Management (2025M-76)
… Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, 2022 – June 6, … $3.1 million. Audit Summary The Board did not effectively manage the Village’s fund balance. As a result, the Board was … capital plans, it is difficult for the Board to properly manage the Village’s fund balance. As a result, the Board …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Elmira City School District – Capital Projects (2025M-21)
… procurement policies, they did not seek competition for two professional service contracts related to the … procurement policies they did not seek competition for two professional service contracts related to the Project …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) … water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health DOH …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9