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DiNapoli Releases Report on Pre-Pandemic Migration Trends
… (PIT) filers from 2015 through 2019 reveals New York state resident taxpayers grew at a slower rate than nonresident … between 2015 and 2019 was approximately 28,700, or 0.3% of resident taxpayers. Married filers left New York at twice the … and responsible for 83% of 2019 PIT collected. Part-year resident taxpayers, which accounted for 3% of New York’s PIT …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… (marriage, divorce, changes in dependents, address or phone number change). Social Security Association Death Master … for Deceased Retirees Local officials should immediately contact their health insurance provider to stop coverage for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesState Comptroller DiNapoli Releases School Audits
… audits of the Brewster Central School District , General Brown Central School District , Onondaga Central School … Central School District – Financial Condition (Putnam County) District officials have taken appropriate action to … over non-payroll disbursements. The accounts payable clerk performed all non-payroll disbursement processes for …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsTown of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic … funds, which are the general fund town-wide (TW), highway fund TW, general fund town-outside-village (TOV) and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Risk Management Planning Group
… of our examination were to determine if the New York State Insurance Fund (NYSIF): (i) effectively addressed the risk of Risk Management Planning Group (RMPG) serving in conflicting roles of insurance broker …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupCortland Housing Authority – Financial Condition (2015M-205)
… April 1, 2014 through March 31, 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Gananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … is located in Wayne County and is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Division of Housing and Community Renewal Bulletin No. DH-35
… and M/C. It provides for October 1, 2008, increases in Location Pay to $3,026 and in Mid-Hudson Location Pay to $1,513. Chapter 114 of the Laws of 2008 … and PEF and provides for October 1, 2008, increases in Location Pay to $3,026 and in Mid-Hudson Location Pay to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-35-october-1-2008-increase-location-pay-and-mid-hudsonState Agencies Bulletin No. 842
To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/842-october-1-2008-increase-location-pay-and-mid-hudson-location-payTown of Plainfield – Road and Equipment Maintenance (2016M-307)
… July 7, 2016. Background The Town of Plainfield is located in Otsego County and has a population of 915. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… (CBO) internal controls over the cash disbursements and payroll processes for the period July 1, 2014 through … established effective controls over cash disbursements and payroll. Key Recommendations There were no recommendations as …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeVillage of Goshen – Financial Condition (2014M-75)
… December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of approximately 5,400. The Village is governed by a Village Board which is responsible, along … approximately $11.5 million. Key Finding Village officials have not adequately monitored the budget; budgets were not …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75State Agencies Bulletin No. 1047
… late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2010 Form … Affected Employees Employees who have a salary refund (AC230) submitted and processed after the January 7, … late submission of Form AC230 Report of Check Return For Refund Or Exchange and the impact on employees 20 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1047-processing-2010-salary-refunds-received-osc-after-january-7-2011Controls Over Cash Advance Accounts (Follow-Up)
… included in our original report, Controls Over Cash Advance Accounts (Report 2014-S-22). Background Our … to improve internal controls over these accounts. As of March 31, 2016, Parks was authorized to have three advance … value of $313,090, as follows: Change Fund – $271,590; Petty Cash Fund – $40,000; and Confidential Fund – $1,500. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followYonkers City School District – Fixed Assets (2015M-229)
… or greater for inventory and depreciation purposes have tags affixed to them, locate the missing inventory items …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Downsville Fire District – Procurement and Claims Audit (2022M-130)
… competition was not sought. As a result, taxpayers do not have assurance that goods and services are purchased in the … Ensure compliance with the District’s procurement policy is clearly documented. Ensure that all claims are audited and … District officials agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… are required by Education Law §2053 to annually report lawyers who provide legal services. Specifically, the law … system. Rev. 12/23 … Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053 …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053West Babylon Union Free School District – Claims Audit (2024M-62)
… not perform a proper audit of claims. As a result, there is an increased risk that goods and services may not have been received, and incorrect or inappropriate claims … agreed with our recommendations and indicated they have begun implementing corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62State Agencies Bulletin No. 560
… Purpose To review Recall Overtime payment procedures and introduce … the scheduled work station, is considered to have worked a minimum of one-half day for the purpose of computing overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andState Agencies Bulletin No. 991
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform … for Lifeguards. Affected Employees Eligible employees in Bargaining Unit 68 Background GOER memorandum dated … had a status of Active, Paid Leave or Leave of Absence with a reason of Military Stipend on 11/4/09. Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguards