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Report Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular report, the adjustment report … Three different report types can be submitted through Retirement Online the regular report the adjustment report …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesState Agencies Bulletin No. 1049
… due to layoffs: LAF – Layoff Remove an individual with permanent status from a position as the result of a reduction … in force. LAD – Layoff Dir Remove an individual with permanent status who has been displaced by an employee who … in force. LAR – Layoff Ret Remove an individual with permanent status who has been displaced by an employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservState Comptroller DiNapoli Releases Municipal Audits
… Sewer Authority , Chautauqua Utility District , City of Glen Cove , Town of Minerva , Pine City Fire Department and … purposes and not detected in a timely manner. City of Glen Cove – Budget Review (Nassau County) The significant … and Sewer Authority Chautauqua Utility District City of Glen Cove Town of Minerva Pine City Fire Department and the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… audit period which totaled $1,630. The clerk also did not report or remit any fees received to the supervisor or New … and deposited fines and fees, they did not disburse or report all fines and fees in a timely and accurate manner. … The proposed budgeted revenues for state aid funding and traffic and parking ticket fines may not be fully realized. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2012. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… of a town board’s responsibility to oversee the general management and control of the town’s finances, the town board … to the public, such as general government support, street maintenance and improvement, snow removal and fire …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsCopiague Fire District – Credit Card Purchases (2019M-98)
… card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 … by $5,047. The Board approved 28 charges totaling $5,786 for refreshments that were in violation of New York State … Law. The Board approved $1,488 in charges that were not for valid District purposes. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Irvington Union Free School District – Fixed Assets (2022M-89)
… kitchen appliances, exercise equipment and a floor cleaning machine. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… complete report – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured … audit school district Amherst …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andTown of Angelica – Justice Court Operations (2018M-11)
… a timely manner. The Justice did not follow up on pending tickets listed in the New York State Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Willsboro Central School District – Financial Condition (2015M-362)
… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … 12 percentage points. District officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… of Audit The purpose of our audit was to examine the Town’s internal controls over garbage bag inventory and receipts … The Town of Thurman is located in Warren County and has a population of approximately 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Accounts Payable Advisory No. 50
… the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the … in place to ensure accounts payable staff take the maximum discount rate offered by a vendor whenever a discount is … Payment Terms . Note: Bulkload agencies should submit vouchers to the SFS at the gross amount of the invoice, along …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsGeneral Schedule/Cycle of Data Availability: Financial Data
… the village financial table is available first (in late Fall) with county, city, and town tables following, in that …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataState Comptroller DiNapoli Releases Audits
… of Housing Preservation and Development – Mitchell-Lama Vacancies (Follow-Up) (2022-F-34) The Mitchell-Lama Housing … Directive (Directive) requires developments to fill vacancies within 120 days. A prior audit report, issued in … As of December 31, 2019, 78 developments reported 670 vacancies, 371 (55%) of which had been vacant for over 120 …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former Assistant … County District Attorney’s Office, and the New York State Police. “Ms. Miele allegedly used her position to defraud the … partnership with District Attorney Wetmore and the State Police have ensured that she will now be held accountable for …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsXII.4.B Certification of Vouchers – XII. Expenditures
… the head of the agency certify or approve vouchers for submission to the Comptroller for audit. Other individuals may also approve vouchers if the … the head of the agency certify or approve vouchers for submission to the Comptroller for audit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersSelected Employee Travel Expenses
… three-year audit period. We examined charges made to one City University of New York (CUNY) employee's travel card totaling $125,410. We found that this employee was the Fleet Manager, responsible for … statements. We judgmentally selected 23 employees who made weekend trips with their assigned vehicles to determine …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expenses