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Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The … The District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its adopted budgets. From 2011-12 through 2013-14, only …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… totaled approximately $3.2 million. Key Findings The Board contracted with a Foundation to provide services to the School, but the contract is not sufficiently … Key Recommendations Determine what services will be contracted out and which of those services will be acquired …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … fund balance drove the year-end total of unassigned funds to dangerously low levels, leaving the Town with an … Board has not developed a written multiyear financial plan to identify, prioritize and strategically address future …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through … remaining 26,382 kWh (48,584 minus 22,202) were sold back to the energy provider, resulting in additional savings of … The purpose of our audit was to examine the Towns energy usage for Town facilities for the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… is the largest in the MTA’s history, but it will still leave many needs unaddressed. As the MTA moves forward with the program it must be fully transparent on how the projects it has chosen to prioritize are the right … in planned spending over both capital programs that do not yet have an identified funding source. Like the MTA, …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programCUNY Bulletin No. CU-451
… Purpose To notify CUNY agencies of a health insurance rate adjustment for certain CUNY employees. Affected Employees CUNY employees who had a health insurance rate change in paychecks dated July 12, 2012 … University of New York Benefits Office has determined the health insurance rate change that went into effect in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentAccounts Payable Advisory No. 5
… and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing … will help ensure Pitney Bowes credits the payment to the correct account. It will also ensure a unique invoice number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageOperational Advisory No. 3
… on vouchers will require waiting until the next scheduled execution of budget checking to ensure the changed values are …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTravel Advisory No. 5
… Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel … Section XIII3 Record Retention Travel and Expense was updated …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseTown of Andover – Audit of Claims (2013M-388)
… County and is governed by an elected five-member Town Board. The Town’s 2013 budget appropriations totaled … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of … by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Agencies Bulletin No. 180
… the combined full-time equivalent (FTE) on their Job Data panels exceeds 100%. Effective Date Immediately OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsAudits of Local Governments: About Our Audits
… States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the … can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsState Agencies Bulletin No. 2323
… processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Command Pay, Inconvenience Pay and Hazardous Duty Pay and to provide agencies instructions for submitting payments … processing of the April 2025 increases to Location Pay and Location MidHudson pay Command Pay Inconvenience Pay and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandPayroll Improvement Project Bulletin No. PIP-016
… be discontinued in PayServ v 9.2 for Optional Retirement Plans (ORP), the Voluntary Defined Contribution (VDC) Plan, and Tax Deferred Annuities/Supplemental Annuities (403(b)). … Data USA > Deductions > General Deductions Data) to the Savings Plan page (Main Menu > Benefits > Enroll in Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Military Service Credit
… If you served in the U.S. Armed Forces, you may be eligible to purchase credit toward your retirement benefit for your military service. Because service credit is a factor in calculating a NYSLRS retirement benefit, in … You may be entitled to receive additional credit toward your retirement benefit …
https://www.osc.ny.gov/retirement/members/military-service-creditInspector General
… its business. Comptroller Thomas P. DiNapoli's Executive Order established the Office of the Inspector General and … Comptroller Thomas P DiNapolis Executive Order established the Office of the Inspector General and …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalMaine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the … individual significant revenue and expenditure projections in the proposed budget appear reasonable. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Opinion 92-20
… property upon which the fair is held is not owned by the agricultural corporation which runs the fair. You ask whether … fairgrounds. The fair is held one week during the year on land within the town owned by a private person, who is also … in any place within the town" (Town Law, §136[3]; see also Municipal Home Rule Law, §10[1][ii][a][12], …
https://www.osc.ny.gov/legal-opinions/opinion-92-20