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Department of Transportation Bulletin No. DOT-45
… Purpose: The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: Pursuant to Article 51 of the 2021-2026 Operational Services Unit Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceState Comptroller DiNapoli Releases Municipal & School Audits
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … prenumbered contracts, receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked rentals, collected and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsSecurity Delivery Instructions
… securities to the New York State Comptroller’s Office of Unclaimed Funds (OUF), using one of the approved delivery methods. …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsDiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … also identified $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even … supervisor did not maintain complete, accurate and up-to-date accounting records because he did not properly oversee …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Wayne County – Financial Management (2012M-249)
… to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations … use and reduce the unexpended surplus fund balance in the general fund. Adopt policies and establish procedures …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Fuel Purchases
… subsidiaries provide public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … subsidiaries that account for most of its fuel purchases. In addition, the Authority had separate agreements with four … Authority spent over $7.5 million and $7.3 million on fuel in fiscal years 2012-13 and 2013-14, respectively. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… appoint a recreation director, and the three directors are collectively responsible for the Program’s day-to-day … with the agreement. Establish and approve the fees that are charged to nonresident swim program participants and ensure that the Program’s collections are properly supported and deposited. Establish and approve …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159State Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 have previously used some of the same … Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesRoxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Putnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … each year to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … with OSC, and 2012-13 financial records were not audited in a timely manner. Key Recommendations Enforce the CBA’s …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments away … Process and Document Preparation: Business Units must have procedures to ensure timely accounting of travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceVillage of Liberty – Financial Condition (2013M-109)
… the Village’s deteriorating financial position and capital assets. Key Recommendations Ensure that her records are …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Agencies Bulletin No. 145
… Information When a change occurs (Salary Change, Part Time Percentage Change, Leaves, etc.) that affects the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentState Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits