Search
Town of Caledonia – Financial Management (2013M-363)
… payroll records and leave time. Employees did not keep daily time records of regular and overtime hours worked or … policies and procedures requiring employees to prepare daily time records for all regular and overtime hours worked …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … over collections and disbursements. Because records were so poor, the company could not provide assurance that all …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Montauk Fire District – Audit Follow-Up (2024M-117-F)
… of Review The purpose of our review was to assess the Montauk Fire District’s (District) progress, as of October … in implementing our recommendations in the audit report Montauk Fire District – Board Oversight (2024M-117), released … fire protection and emergency services to the hamlet of Montauk within the Town of East Hampton in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1089
… Time Entry Earnings Code to process lump sum payments for vacation accruals to employees in Bargaining Unit 01. … Earnings Code LSA , which is currently being used to pay a vacation lump sum payment to employees in Bargaining Unit 01, … Entry Earnings Code OSC has created earnings code LSR (LSP Vacation BU01) to replace earnings code LSA (Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitCUNY Bulletin No. CU-310
… Zip Codes, and receive a paycheck or direct deposit advice statement dated October 11, 2007. New York City Zip Codes … employees who receive a paycheck or direct deposit advice statement dated November 21, 2007, and for whom the benefit … and the employee’s paycheck stub or direct deposit advice statement. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire … The purpose of our review was to assess the Eaton No 1 Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … and Financial Management (2021M-60), released in August 2021. The audit determined the Board did not provide adequate … will end 2020 with a surplus of $308,800, 177 percent of 2021 appropriations The audit included 13 recommendations to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fXIV.5 Employee Award Programs – XIV. Special Procedures
… Unit personnel should be aware of in planning for employee award programs and the requirements of the Office of the … Cash and Non-Cash awards associated with all merit award programs including longevity awards, performance … awards. In addition to these guidelines, individual award programs may have additional program-specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… complete, accurate and current accounting records and reports? Audit Period January 1, 2024 – January 31, 2025 We … complete, accurate and current accounting records and reports for informed decision-making, legal compliance and … activity, which caused the Town’s accounting records and reports to be incomplete, inaccurate and outdated. Without an …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68X.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
Business Units must use a Centralized Corporate Customer to create a revenue contract in the SFS for Interagency billing and payment processing and to track revenue received from Federal Grant sources
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersOpinion 94-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a portion of the salaries of county employees who perform services for the administration and operation of a county sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 2000-18
… DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide … Municipal Law requires the political subdivision to fund the program (see also General Municipal Law §219[d]; Opn …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2000 - 13
… the first volunteer fire company is terminated (see 1987 Atty Gen Opn No. I87-40, p 1077). There is no indication in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
To assess the extent of implementation of the two recommendations included in our initial audit report CVS Health Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service Report 2022S1
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilCity of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10State Comptroller DiNapoli Releases Municipal Audits
… East Hampton Housing Authority – Board Oversight (Suffolk County) The board and authority officials have not … Mastic Beach Fire District – Cash Disbursements (Suffolk County) The treasurer disbursed 84 checks totaling …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon … as district property for 26 items valued at $144,421. Florida Union Free School District – Information Technology … Free School District Elmsford Union Free School District Florida Union Free School District and the PalmyraMacedon …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… enforced, collected, recorded and remitted to the business manager for deposit. Finn Academy: An Elmira Charter School – … three years. However, as a special act district with no fund balance to rely on, there is a risk that the decreasing …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsDivision of Housing and Community Renewal Bulletin No. DH-105
… The purpose of this bulletin is to inform the Division of Housing and Community Renewal of the new procedure for … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of the new procedure for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37