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Town of Lewis – Records and Reports (2025M-17)
… records and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining … been detected and corrected sooner. The report includes 10 recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Municipal & School Audits
… estimates were replaced in 2025, the district may face a shortfall of approximately $1.3 million. Because district … vehicle for approximately $28,000 as required, and may have paid more than necessary. Town of Cherry Valley – Budget … annual certification for bus drills or properly notify parents of drills as required in 2024-25. Without adequate …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Accounts Payable Advisory No. 69
… Subject : Required Information Related to all State Credit Cards Guidance : Guide to Financial Operations Chapter XIV.10.A – Required … State Credit Cards provides agencies with guidance related to required employee information for all New York State … Required Information Related to all State Credit Cards …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsJohnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… in this year's Executive Budget. Often the state relies on temporary or non-recurring resources, such as settlements, to … For instance, this year the state is using $4.8 billion in temporary and non-recurring resources, excluding federal …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… the financial risks posed to New York by unpredictable tax revenues and federal funding, according to a report … larger-than-expected declines in current fiscal year tax collections leave uncertainty that may not be fully … before the April 1 start of the new fiscal year. State tax collections for the month of January were $2.3 billion …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetState Agencies Bulletin No. 280
… with information and procedures regarding the processing of Vacation Exchange payments Eligible Employees … and employees whose salaries are prescribed by Section 169 of the Executive Law or whose salaries were prescribed prior to the enactment of Chapter 55 of the laws of 1979 are ineligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… An audit of the Tonawanda Housing Authority (THA) has revealed inappropriate computer usage, inequitable tenant … preferential treatment to others. For years, the authority has not operated in a fair and equitable, efficient or transparent manner and has not been fulfilling its duty to provide low-cost housing …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityUnified Court System Bulletin No. UCS-287
… who meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau … 86, 87, 88, CT LMH Location Mid-Hudson SY, 86, 87, 88, CT SOS Senior Officer Series Differential DR, F8, SY, 87 Agency … LOC Location Pay $4,300 LMH Location Mid-Hudson $2,150 SOS Senior Officer Series Differential $3,160 Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesOversight of Food Service Establishments
… 2014 through April 12, 2018. About the Program The Centers for Disease Control and Prevention (CDC) estimates that, each … with the quality of data the Department relies on to carry out its oversight of Establishments. Error-prone reporting …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsOversight of Adult Protective Services Programs
… informal money management and court petitions to appoint a guardian or other legal intervention. Within OCFS, the Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsMental Health Education, Supports, and Services in Schools
… they need, including mental health awareness training for school staff. Our audit covered the period July 2018 through … positive quality of life and can function well at home, in school, and in their communities. However, many children … serves approximately 900,000 students at over 1,500 elementary, middle, and high schools. DOE also recognizes the …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsUnified Court System Bulletin No. UCS-138
… provided for 2004-2006 retroactive payments of the Senior Officer Series Differential for eligible employees in … and employees who hold the position of Senior Court Officer or New York State Court Officer-Sergeant who are currently receiving or have received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialCity of Mechanicville – Procurement (2025M-60)
… officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … Period January 1, 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and services … officials procure goods and services in accordance with the Citys procurement policy statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60State Comptroller DiNapoli Releases Audits
… for a random sample of 200 direct hire and 98 temporary nurses from five HHC facilities or organizations to verify that these nurses were properly screened prior to being hired and were … continuously monitored after hire. Of the 200 direct hire nurses in the sample, 41 (21 percent) had not been …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-137
… of 3/31/08 have at least twenty (20) years of continuous service in the Unified Court System and have a performance … The report will be sorted by DeptID and then by employee name, in alphabetical order. Fields on the report include … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentState Comptroller DiNapoli Releases State Audits
… to weaknesses in the monitoring of bank accounts, which increase the risk that college personnel could conduct …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1866
… request (e.g., Reissued Forms W-2, W-2c/Corrected W-2, SS/Med Refund Request (Year), NYC/Yonkers Income Tax Refund … every employee who is due a Social Security/Medicare (SS/Med) tax refund. OSC recommends that agencies document and … Refunds – General & Nonresident Alien (NRA) Prior Year SS/Med tax refunds are issued to employees on a quarterly basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tips