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Payroll Improvement Project Bulletin No. PIP-013
… Comptroller is upgrading PayServ to PeopleSoft version 9.2 in March, 2021. Go Live activities are scheduled to begin on … be required prior to Go Live. The final payroll processed in PayServ v 9.1 will be the Administration cycle, Pay Period … paycheck date March 17, 2021. The first payroll processed in PayServ v 9.2 will be the Institution cycle, Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… the Board continued to adopt budgets that were not based on sound and realistic estimates. The Board adopted a … for reserves. These plans should be monitored and updated on an ongoing basis. Adopt budgets with realistic estimates …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… agreements are not met. Agency officials did not have a system to track the amounts directly billed and collected by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were … The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in … The purpose of our audit was to determine if Company controls were …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialTown of Gorham – Procurement (2024M-7)
… vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit card purchases … $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases. Key … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District … generally agreed with our findings and indicated they plan to initiate corrective action. 1 District officials stated … included in their inventory records corresponding to the musical instruments represented several of each …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by … Local sales tax collections in New York state increased by 3 in November compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did not seek competition or …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Opinion 93-17
… recording the contributions as a current liability required an appropriation financed from available fund balance. Also, under generally accepted … of Finger Lakes , 57 AD2d 189, 392 NYS2d 111; 1968 Opns St Comp No. 68-77, unreported). As to the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in overpayments owed by State employees and identify an …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … Key Recommendations Ensure goods and services are procured in compliance with competitive bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mCity of Little Falls – Financial Condition (2021M-54)
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to accurately assess the City’s current …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Oyster Bay - Financial Condition Management (2020M-74)
… funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… petit larceny in July and agreed to pay full restitution. She was sentenced to three years of probation. "This was an … kept her mother's death a secret to steal her pension. She was caught and now she must repay the $42,000 she stole from the state …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemVillage of Sidney – Financial Activities (2023M-14)
… – pdf] Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and Clerk-Treasurer properly monitored … 2021-22 was overstated by $571,719, the transparency of Village financial operations was compromised, and …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Manhasset Union Free School District – IT Asset Management (S9-22-15)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 20 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… percent of the sampled assets were not properly accounted for. Specifically: Seventeen IT assets (11 Chromebooks and … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14