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Travel Advisory No. 16
… Values for Processing Payments in SFS Guidance: The Office of the State Comptroller updated the following in Chapter XIII, Section 9 of the Guide to Financial Operations: Chapter / Section Name … The Office of the State Comptroller updated the following in Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsComplaint Processing (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Complaint Processing (Report 2020-N-9 ). About the Program … To assess the extent of implementation of the 4 recommendations included in our initial audit report Complaint Processing Report 2020N9 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followProfessional Development - Auditors
… and experienced workforce is one of our primary goals. In accordance with this goal, we encourage and support the … with our office, you will receive continuous training in a wide variety of areas, such as compliance, financial and … auditing. You will also get up-to-date training in technology issues, such as auditing in a Local Area …
https://www.osc.ny.gov/jobs/professional-development-auditorsCompliance With State Arts Education Requirements (Follow-Up)
… a sufficient Arts Education, as otherwise required by SED. Key Finding The Department has made significant …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followControls Over Computers (Follow-Up)
… for the protection of the environmental health, welfare, and natural resources of the City and its residents. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followTravel Advisory No. 18
… Taxes and Charges for Rental Vehicles PerDiem-Unrecpted Extra Brkfast PerDiem-Unrecpted Extra Dinner Categorized the section’s layout to assist with …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsFare Evasion (Follow-Up)
… Service (SBS) passengers pay their fare before boarding at ticket purchase machines located at SBS bus stops. Transit’s …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followState Agencies Bulletin No. 2358
… Purpose: The purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation. … The purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationState Agencies Bulletin No. 2236.1
… Supersedes Payroll Bulletin 2236 Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and … are affected. Background: In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2156
… purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … or 402 (Non-Taxable Maintenance) are affected. Background: In accordance with Division of the Budget Policy and … for State employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of September 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2236
… purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … 402 (Non-Taxable Maintenance) are affected. Background: In accordance with Division of the Budget Policy and … State employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of April 26, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsNorth Creek Fire District – Board Oversight (2025M-86)
… activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … services. The District’s budgeted appropriations for 2025 totaled $215,481 and the District’s reserve fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Scarborough Fire District – Board Oversight (2025M-117)
… operations? Audit Period January 1, 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial … to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Truxton Fire District – Board Oversight (2022M-123)
… the Board or filed the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Tioga Fire District – Board Oversight (2022M-170)
… activities and did not complete mandatory fiscal oversight training. Had Board members attended the mandatory fire district commissioners’ training, they would have better positioned themselves to … the District’s financial activities and helped ensure reporting requirements were in place. The Board did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Preston Fire District – Board Oversight (2025M-87)
… the District maintained a capital reserve fund in a savings account that offered 0.02 percent interest, and the average daily balance available for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Rhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … District’s financial activities are adequately accounted for and reported. Specifically, the Board did not … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154South Country Central School District – Enhanced Budget Review (B26-7-4)
… for the 2026-27 fiscal year. Background Following the South Country Central School District’s (District) October 22, 2025 disclosure that an …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4DiNapoli: Better Oversight Needed at Homeless Shelters
… York State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to provide inadequate oversight of homeless shelters, allowing unsafe conditions that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersElementary and Secondary Education – 2023 Financial Condition Report
… from the Education Supplemental Appropriations Act, and $243 million from the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Federal pandemic relief … states in per-pupil disbursements for public elementary and secondary education at $26,571, according to the U.S. …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-education