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Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… for the period January 1, 2015 through September 8, 2016. Background The Rombout Fire District is a district … various facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
Town of Chautauqua Fiscal Stress 2013M220
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s … member Board of Commissioners (Board). Five commissioners are appointed by the Watertown City Manager and two are elected by the tenant population. The Board, which has ultimate responsibility for the Authority’s operations, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221State Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 have previously used some of the same Increment Codes that apply to employees who are at different steps on the salary schedule. These Increment Codes have been separated and new Increment Codes have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Agencies Bulletin No. 953
… Comments page is available for all Payroll users to store or communicate supporting information on an employee’s … modify an existing General Comment. If an agency needs to change or add to an existing General Comment, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservTeacher Days Worked Calculator
… Employees must work a total of 150 days to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… if restitution payments were adequately safeguarded and whether probation supervision fees were being collected … Background Madison County is located in central New York and has a population of approximately 73,000. It is governed … agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Kingsbury – Water Fees (2016M-400)
Town of Kingsbury Water Fees 2016M400
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… water operations for the period June 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Hampton Bays Union Free School District - Claims Processing (2018M-68)
… a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, … COURT PROCEDURE ACT, §§1219, 1310, 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… into an installment purchase contract for the purchase of realty because section 109-b(2) expressly provides that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 94-9
… apparent intent (McKinney's Statutes, §98[b]; Matter of Luis R., 98 Misc 2d 994, 414 NYS2d 997; Sacharoff v Murphy, …
https://www.osc.ny.gov/legal-opinions/opinion-94-9State Agencies Bulletin No. 682
… who moved to graded positions since April 1, 2003 or who move to graded positions in the future. Note … Management Confidential employees is effective April 1, 2003. Agencies may begin submitting transactions for eligible … year. Employees on an approved Voluntary Reduction in Work Schedule are considered to be qualified as continuously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementState Comptroller DiNapoli Releases Municipal & School Audits
… to the board or prepare bank reconciliations. Valley Stream Central High School District – Capital Assets (Nassau …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … engage in virtual currency business activities in New York State, with some exceptions. A prior audit, issued in January … funeral directing, undertaking, and embalming in New York State. DOH’s Bureau of Vital Records is responsible for …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsOpinion 2000-9
… wages and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 Opns St Comp No. 85-13, p 15; cf. 1989 Opns St Comp No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … of the financial operations to ensure that public funds are managed with accountability, transparency and integrity. … controls over cash disbursements and collections, it has an increased risk that Department officials may pay for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mAshville Fire District – Procurement and Board Oversight (2025M-81)
… used by the District to purchase a custom pumper fire truck. We included this purchase because the final payment … $796,200. Although the Board advertised for bids for each truck, the bidding requirements were written in a manner that … orders totaling $63,500 to further customize a pumper truck. District officials did not include the modifications, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81