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State Police Bulletin No. SP-190
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … calculation of any overtime earned after the date of appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-190-new-state-police-15-year-seniority-paymentState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Hempstead Local Development Corporation – Fund Balance … to benefit the town is not in the public’s best interest. Laurens Fire District – Financial Activities (Otsego County) …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0One-Year FAE – Special 20- and 25-Year Plans
… The one-year FAE includes eligible payments earned in the 12 months right before you retire. The types of payments included in a one-year FAE are the same as the types of payments … FAE. Your pension benefit will be calculated based on a one-year FAE unless the three-year calculation provides …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… was to assess the City’s progress, as of January 2015, in implementing our recommendations in the audit report released in February 2013. Background The … aid and fees charged to residents. Results of Review Based on our limited procedures, it appears that the Town has made …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fUpstate Transportation Authorities Suffer Revenue Plunge
… The COVID-19 pandemic created unprecedented challenges for the State’s regional transportation authorities by … are highly reliant on subsidies. State subsidies account for more than 50 percent of total revenues at CNYRTA and … subsidy from sales tax receipts collected by Erie County. For each authority, Figure 3 shows the percentage of revenue …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeOversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve … Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of … Did the Town of Denmark Town Board Board properly audit and …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… Town of Addison’s (Town) progress, as of December 2022, in implementing our recommendations in the audit report released in April 2019. Background The … Supervisor and four Board members. Results of Review Based on our limited procedures, the Town has made progress …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… addison school audit follow up financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… audit follow up brighton school separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mTown of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
town seneca falls information technology audit follow up
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
town seneca falls financial management audit follow up
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fTown of Seneca Falls – Audit Follow Up (2018M-144-F)
… The purpose of our review was to assess the Town of Seneca Falls (Town) progress, as of July 2022, in implementing our … audit follow up town seneca falls …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… report released in July 2014. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Audit FollowUp 2014M102F …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fOpinion 98-21
… contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance service) MUNICIPAL … and fire district) TOWNS -- Powers and Duties (authority to contract for emergency ambulance service) GENERAL … LAW, §176(22): Although a town is authorized, pursuant to section 122-b of the General Municipal Law, to enter into …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Department of Taxation and Finance: Personal Income Tax
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … of dependents or understated income 7,992 $25,039,648 Tax preparer submitted returns with refundable credits based …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxAccounts Payable Advisory No. 9
… when processing payments to vendors. Improper preparation of vouchers payable to National Grid may delay payment … by the two-digit month, two-digit day, and two-digit year of the invoice ending service date. For information on how to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire Commissioners … Determine whether the South Butler Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155East Islip Union Free School District - Financial Condition Management (2020M-24)
… revenues, expenditures and unassigned fund balance based on historical data and known trends. Discontinue the practice … take corrective action. Appendix B contains our comment on an issue raised in the District response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management