Search
Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… complete report – pdf] Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were … Determine whether the Justices and Town of Marion Town Board provided adequate …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149West Niles Fire Company – Financial Activities (2017M-205)
… Company is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga County. The Company, which has an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialVillage of Frankfort – User Charges (2014M-117)
… officials have not adequately segregated the duties of billing, collecting and recording or provided oversight over … Segregate the water, sewer and electric duties of billing, collecting and recording to the extent practical and … Require a designated official’s prior approval for all billing adjustments and written documentation of the reasons …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsPride 2022
… of the LGBTQ movement since 1969, when a riot broke out at New York City’s Stonewall Inn and ignited the modern … LGBTQ New Yorkers and allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely …
https://www.osc.ny.gov/pride-2022Town of Mohawk – Records and Reports (2013M-113)
… of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund … prepared using the inaccurate and incomplete accounting records. Key Recommendations Ensure that the accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Chautauqua County – Court and Trust Funds (2020-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, 2020. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2017 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1CUNY Bulletin No. CU-859
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … 983, in Bargaining Unit TM are affected. Background: Per the request from DC37, Local 983 dated December 9, 2025, … The purpose of this bulletin is to notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-859-district-council-37-dc37-local-983-dues-increaseCUNY Bulletin No. CU-858
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … 1087 in Bargaining Unit TO are affected. Background: Per the request from DC37, Local 1087 dated November 18, 2025, … The purpose of this bulletin is to notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-858-district-council-37-dc37-local-1087-dues-increaseAccounts Payable Advisory No. 49
… (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) effective April 1, … define the Invoice Received Date and how it is calculated in the SFS. XII.5.F.3 Adjusting the MIR Date New section to … reflect how payment terms are defaulted and can be changed in the SFS, as well as to explain how the payment terms work …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentComptroller DiNapoli Releases State Audits
… Uncollected Penalties (2015-F-8) An initial report issued in July 2013 found that outstanding penalties routinely had … and there was a lack of communication and information flow in the department. In a follow-up, auditors found department officials have made …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Opinion 88-32
… if a town determines to publish the names and addresses of only selected officials, its determination in this regard …
https://www.osc.ny.gov/legal-opinions/opinion-88-32CUNY Bulletin No. CU-812
… represented by DC37, Local 983, in Bargaining Unit TM. Affected Employees: Employees represented by DC37, Local 983, in Bargaining Unit TM are affected. Background: Per the request from DC37, Local … 6, 2025, membership dues for employees in Bargaining Units TM (Deduction Code 246) will increase as outlined below. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-812-district-council-37-dc37-local-983-dues-increaseEliminate Notary Requirement on Membership Application
… – A.9348 (Abbate) – Eliminates the requirement that an application for membership in the New York State and Local … Eliminates the requirement that an application for membership in the New York State and Local …
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-applicationPanama Central School District – Procurement (2024M-73)
… requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … auditor did not help ensure that District funds were used to procure goods and services in a prudent and economical … auditor also relied on other District officials to perform her job responsibilities and did not ensure District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73State Agencies Bulletin No. 2298
… is to notify agencies of an automatic dues increase for employees represented by Council 82 in Bargaining Units 61 and 91. Affected Employees: Members of … Units 61 and 91 are affected. Effective Dates: Effective for payroll checks dated January 15, 2025 (Administrative) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2298-council-82-dues-increaseCUNY Bulletin No. CU-790
… bulletin is to notify agencies of a dues structure change for hourly employees represented by DC37, Local 1597 in Bargaining Unit TU. Affected Employees: Hourly employees … determined that a separate dues rate should be established for hourly members of DC37, Local 1597. The new dues rate is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-790-district-council-37-dc37-local-1597-dues-structure-changeMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… the implementation status of the five recommendations made in our initial audit report, Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Report 2012-S-163). Background The … of service. The Department of Health (Department) phased in the APG methodology beginning with hospital outpatient …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-follow25P-05BR - Valid8 Government Agency 'Medium' Case Package
… by the Office of the State Comptroller Issued November 24, 2025 The Office of the State Comptroller (“OSC”) is seeking … in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …
https://www.osc.ny.gov/procurement/25p-05br