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Town of Colchester – Financial Condition (2016M-376)
… 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately … Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key Findings The … reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board underestimated revenues by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Roosevelt Fire District – Length of Service Award Program (2025M-40)
… paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or alternatively ensuring … as well as protect the “pension-like” benefits earned by the volunteers. Given that most LOSAP plans require … expertise, it remains important that the plans be reviewed by the Board, as part of the annual audit process, to help …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Spencerport Central School District – Financial Condition (2016M-254)
… The Spencerport Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six schools … approximately $77.1 million. Key Findings Appropriations in the District’s adopted budgets from 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a 23-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mTown of Sharon – Fund Balance (2017M-271)
… (TW) and town-outside-village (TOV) fund balances grew by 28 and 79 percent, respectively, from 2014 through … respectively, from 2014 through 2017. Town officials have not developed multiyear financial or capital plans or a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Hebron – Fiscal Oversight (2015M-59)
… accompanied by bank statements. Ensure that checks are signed only by the Town Supervisor or, in his absence, …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Acceptable Time and Attendance Systems – Legacy Reporting
… as salaried employees or elected or appointed officials, are not required to participate in a time-keeping system; …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsState Agencies Bulletin No. 1971.2
… . Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to … by the Comptroller. The AC 2772, Direct Deposit Form for NYS Employees has been updated to include an exemption … name in PayServ. Agencies should not use employee name to search for the employee in PayServ as this leads to errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.1
… . Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to … by the Comptroller. The AC 2772, Direct Deposit Form for NYS Employees has been updated to include an exemption … name in PayServ. Agencies should not use employee name to search for the employee in PayServ as this leads to errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Afton Central School District , Chateaugay Central … School District , Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services , Lancaster Central … School District , Victor Central School District , Town of Webb Union Free School District , William Floyd Union …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… a buyout incentive. Key Recommendations There were no recommendations as a result of this audit. … Watkins Glen …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mVillage of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere … Ensure that competitive bids or offers are awarded in accordance with statute. Provide guidance relating to the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial … $483,122 were completed without Board approval. 76 percent of non-recurring journal entries were made 70 days after the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32XII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… OVERVIEW AND POLICIES This section informs agencies how to request a change to a voucher after submittal to the … State Comptroller (OSC) for payment through the Statewide Financial System. The following is a list of voucher fields … should request OSC to return the payment for reprocessing. Guide to Financial Operations REV. 04/01/2017 … This section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscCost-Saving Ideas: Overtime Planning and Management
… benefits, including pension benefits, are large expenses for New York's local governments and school districts. These costs represent nearly 57 percent of … the use of an AWS, a local government or school district should also consult with its legal counsel, as …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Agencies Bulletin No. 967
… Purpose To inform agencies of the process for handling the late submission of AC230s and the impact on employee’s Form W-2 and agency appropriations. Affected … the agency appropriation. Unfortunately there are limits on what can be done if the AC230 is submitted after this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010Disability Retirement Applications – When Employees Retire
… filed or the day after the last date the member received salary, whichever is later. We will ask you to remove the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … have not established a policy or written procedures to ensure that all overtime hours worked by department … district officials have not always required employees to obtain written preapproval for working overtime, there is …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Selected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-process