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Town of Laurens – Budgeting Practices (2013M-204)
… 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 … in the accounting records, so it could not be determined how much of this difference was attributable to the flood. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. Background … had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was … $3,317, were for credit card charges where the credit card company electronically debited the payments directly from the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andOpinion 88-66
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the ability of a city school district to copyright computer programs developed by employees of the school district …
https://www.osc.ny.gov/legal-opinions/opinion-88-66State Agencies Bulletin No. 1917
… Reason Code 3MO (Three Month) and appointed into positions with a Pay Basis Code of HRY. An hourly rate must be … Change. Agencies must report RGH in the Time Entry page with the number of hours worked. When determining the hourly … service in PayServ must be Hired or Rehired into positions with a Pay Basis Code of HRY using the Reason code 3MO (Three …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1917-procedures-processing-2021-summer-session-payments-institution-teachersCarmel Central School District - Extra-Classroom Activities (2018M-45)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Unified Court System Bulletin No. UCS-175
… Purpose To explain OSC’s automatic processing of Uniform Allowance and Uniform Blazer Allowance Payments … to eligible employees are authorized under Chapter 276 of the Laws of 2008 that implementing agreements between the State of New … To explain OSCs automatic processing of Uniform Allowance and Uniform Blazer Allowance Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-175-december-2011-unified-court-system-ucs-uniform-allowance-andOpinion 96-1
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … FINANCE LAW, §104.10(6); GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property … by law (see also Town Law, §179[1][c]). Section 176 does not require the State Comptroller to approve purchases …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 90-35
… subdivision must competitively bid the purchase of that commodity unless an exception to competitive bidding … the district must competitively bid the purchase of that commodity unless an exception to section 103 is applicable. … the aggregate amount to be expended for the purchase of a commodity is below the monetary threshold, it is advisable …
https://www.osc.ny.gov/legal-opinions/opinion-90-35DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline from the previous year’s average of $180,000, according to New York State Comptroller Thomas … The average annual Wall Street bonus dipped to $176500 last …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Frequently Asked Questions – World Trade Center Presumption
… morgue; The Fresh Kills Landfill; and On the barges that ran between Manhattan and the Fresh Kills Landfill. You … benefit? No, this law only provides the presumption that your disability may be the result of an accident if you … duty disability retirement benefit, and you can establish that you are permanently disabled, this law will help you …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsLegal Aid Society
… our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal … for the period January 1, 2010 through December 31, 2014, Courts entered into a $236,512,842 contract with Legal Aid. … our examination was to determine whether payments Unified Courts System Courts made to Legal Aid Society of New York …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… using Retirement Online . Adjustments can be included in your regular report file. You can only adjust previously … should add or subtract from the previously reported data in order to correct it in our system – Retirement Online will … For questions about adjustments, use our help desk form (select “Monthly Employer Reporting” from the dropdown). …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedPayroll Improvement Project Bulletin No. PIP-010
… Benefit Plan Benefit Plans in v 9.2 are consolidated to 12 unique Benefit Plans (from 27 in v 9.1). The Benefit … enrollment: Plan Type (new values) Deduction Begin Date Election Date Coverage Election – Elect, Waive, or Terminate Registration Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Enforcement of Commission Orders and Other Agreements
… to ensure affordable, safe, secure, and reliable access to electric, gas, steam,telecommunications, and water services … authority to pursue civil penalties against gas and electric utilities. The Department’s responsibilities include … practices. Additionally, the Department monitors major electric and gas utilities’ performance related to benchmarks …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors reviewed a total of 60 contracts and 12 change orders associated with the contracts that either exceeded the … procedures. The total cost of these contracts and change orders was approximately $62.9 million. Of these costs, $7.3 … year, district officials must conduct a minimum of 12 evacuation and lockdown drills for each building and three …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period January 1, 2013 … Background The Schuyler County Industrial Development Agency is an independent public corporation whose purpose is … commercial, research and recreation facilities. The Agency, which was created in 1971, is governed by an …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andCity of Newburgh – Budget Review (B6-15-24)
… underestimated by $348,773. The City continues to budget minimal amounts for contingencies, which provided the City with minimal flexibility to address revenue shortfalls or …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… water system, as indicated by the master meter readings, with the water billed to the Village’s customers. Key … for periodically reconciling the amount of water produced with the amount billed. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… asset records. BOCES officials generally agreed with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our comment on an issue raised in the BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … fund. The audit identified that no training was provided to the central treasurer or faculty advisors outlining their … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom