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Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176State Comptroller DiNapoli Releases Municipal Audits
… opportunities for improvement related to the collection of season passes and lift ticket revenues at the town-operated McCauley Mountain Ski …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Government Debt Levels Off
… its ability to take on critical infrastructure projects. When a local government issues debt, it should have a … amount of debt varied greatly among school districts, with Buffalo City School District at the high end with $807 … breakdown of debt by category of local government, or go to: …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOther Bulletin No. 73
… for processing the new October 2023 SCF CSEA LLS payment. Affected Employees: Employees in Bargaining Unit 97 … of Agreement between SCF and CSEA which provides for payment of the 2023 Longevity Payment in October 2023 as a … report will be available for agency review: NPAY756 – Longevity Lump Sum (LLS) Eligibility Listing This report is a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilCUNY Bulletin No. CU-590
… but must be paid from the college where the employee is employed on a full-time basis. The payments are processed … CGT CUNY SR Grant – Tax Levy XCT CUNY SR Grant – Tax Levy IC 17 YCT CUNY SR Grant – Tax Levy IC 18 ZCT CUNY SR Grant – … that must be paid, insert a row at the Effective Date level of the appropriate earnings code and enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-664
… Purpose This bulletin is to provide agency instructions for reporting the rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … 37, AFSCME, AFL-CIO, Local 924, New York City Laborers, for a retroactive increase for employees in the title of City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureTown of Hyde Park - Payroll and Time Records (2018M-225)
… Town officials should consider using electronic timesheet files instead of printing paper copies to file. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… Thomas P. DiNapoli made the following statement on the anniversary of Superstorm Sandy: “Two years after Superstorm … Thomas P DiNapoli made the following statement on the anniversary of Superstorm Sandy …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryXVI.3.G Legal Compliance – XVI. Financial Reporting
… Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could have a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceTown of Smithville - Annual and Claims Auditing (2020M-41)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Bemus Point Central School District - Capital Projects (2019M-212)
Determine whether the District properly and transparently used capital project resources
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… whether the Brooktondale Fire District (District) Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported. Audit Results … Determine whether the Brooktondale Fire District District Board of Fire Commissioners Board ensured purchases and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors … in Suffolk County are properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipVillage of Bainbridge - Conflict of Interest (2019M-72)
… Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, … of interest in Village contracts with the hardware store. He received a direct or indirect monetary benefit as a …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72MWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… County and contracts with the Town of Tyre to provide fire protection services to Town residents. The Department is … performing custodial/maintenance services as either an employee or a contractor. Key Recommendations Ensure that … individual performing custodial/maintenance services is an employee or an independent contractor and properly report the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. … 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately $3.9 … are accurate and complete, review any discrepancies and report the results to the Board for its review and approval …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Mexico Academy Central School District – Procurement (2023M-75)
… professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75