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Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Executive Budget …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetCounty of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … include potential increased salary costs that may result from employee contract settlements currently in negotiation. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive … building exemptions. As a result, the property owner incorrectly received $15,231 in tax reductions. … buildings were not supported. As a result, the property owner may have incorrectly received $80,126 in tax …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… 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 individuals appear inconsistent with the …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68State Agencies Bulletin No. 2325
… the employee remains eligible. Command Pay (Earnings Code COM) Earnings Code: COM Effective Date 2025 Increase: 03/27/2025 Annual Addl … the appropriate Earnings Code: Command Pay (Earnings Code COM) Earnings Code: COM Effective Dates: 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payState Agencies Bulletin No. 2329.2
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate paychecks on … Date Effective Date Check Date Institution 26 Lag 03/31/2025 04/01/2025 04/17/2025 Administration 1 Lag 03/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesArea #7 – Access Controls – Information Technology Governance
… software program or database. For example, access controls can be implemented to limit who can view electronic files … are set for users, there is limited accountability because someone else knows the password. Holding passwords to certain …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsOversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for … To determine whether the Office of Addiction Services and Supports OASAS properly monitored residential …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesNew York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… difficult time. The economic and budgetary impact from the coronavirus public health emergency presents our …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday February 26, 2015, OSC, DOB and SFS will be deleting all existing Budget Journals, Budget Transfers and InterUnit Budget Transfers with a … Mass Delete of Budget Journals …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteDiNapoli Announces Robin Lois to Oversee Local Government Division
… the division responsible for monitoring the finances of New York’s local governments and school districts. She will … second term in 2021. In that role, she served as the chief accountant and auditor of the county and managed all … the annual independent audit. Lois is a certified public accountant with over 35 years of experience in accounting and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionBloomingburg Fire Company #1 – Disbursements (2013M-83)
… consist of a President, Vice-President, Secretary, and Treasurer. The President is the chief executive officer of the Company, and the Treasurer is the chief fiscal officer. From April 1, … purposes. The President allowed the Treasurer to pay bills without evidence of Company approval for the majority …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Red Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end of the 2013 fiscal year, the Company received approximately $160,800 in revenue and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mAllegany County – Court and Trust Funds (2014M-74)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74XII.7.B Voucher Denials – XII. Expenditures
… Process and Document Preparation: Payment rejections can occur for various reasons, including … Business Unit review to ensure appropriateness 11 Payment is not due/expenditure not incurred 12 No … and needs amendment 28 Incorrect Department Code 29 Payment needs to be marked Separate 30 Improper Invoice field …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsState Agencies Bulletin No. 2214
… Purpose: The purpose of this bulletin is to inform agencies of the procedures for reporting Line Number changes and to explain how chart field strings will be charged for the fiscal year … The purpose of this bulletin is to inform agencies of the procedures for reporting Line …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025