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State Police Bulletin No. SP-89
… Purpose To provide the agency with procedures for processing the payment. Affected Employees Employees … criteria Effective Date(s) Payment will be made in a separate check dated December 14, 2005 Background Section … The Holiday Bonus Pay shall be four days of pay for employees in Bargaining Unit 62 who are on Active or Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-89-2005-state-police-holiday-bonus-payState Agencies Bulletin No. 1639
… Purpose To notify agencies of a change to the process for reissuing New York State payroll checks. Background Under the current business process: State agencies submit to the Division of the Treasury a stop payment request Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checksVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-38615-Day Prompt Payments for Small Businesses
… Starting March 31, 2017, New York State must pay each qualified small business within 15 days after … complete a few simple steps in our Vendor Self Service Portal: Sign up to receive payments electronically – Once you … Portal Select the “Self-certify as a NYS Prompt Pay Small Business” link Follow the prompts to complete your …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Purpose of Audit The purpose of our audit was to examine the School’s fingerprinting practices for the period July 1, 2011 through August 5, 2013. Background …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Absent compelling justification, the New York State Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Audits
… during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations … record, deposit, remit and report all collections received in a timely and accurate manner. The board did not annually … was arrested and charged with falsifying business records in the first degree, corrupting the government in the fourth …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income … Our Office examined refunds processed by the Department of Taxation and Finance during the period January 1, 2018 … and prevent erroneous credits and refunds. … The objective of our examination was to determine whether tax refunds …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTown of Potsdam – Justice Court (2014M-014)
… The Court should use pre-numbered duplicate receipts and account for them in a consecutive numerical sequence. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… property tax payments and dog license fees deposited with the town over four years, State Comptroller Thomas P. … "This should serve as a warning to those who would blur the line between their public duty and personal gain,” DiNapoli said. “Thanks to my office’s work with the New York State Police and Fulton County District Attorney …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementCUNY Bulletin No. CU-657
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected … reported on the employee’s Form W-2. Questions Questions about processing transactions for Elevator Mechanics may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Security Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to … covered the period from June 2023 through October 2023. About the Program The District’s mission is to construct, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsCayuga County – Court and Trust Funds (2024-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings There was …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… complete report – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Opinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-93-13