Search
City of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought competition when … June 30, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … approximately $546 million. Key Finding City officials did not seek competition when procuring professional services …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Garden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … have not established a policy or written procedures to ensure that all overtime hours worked by department …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. … totaling approximately $19,000, where proper documentation for hours worked was not maintained. We found 207 overtime hours, totaling $9,470, worked by 19 employees for which overtime forms were not submitted. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee … compensation and benefits transactions through the use of computer-assisted auditing techniques for the period July … Liverpool Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsShenendehowa Central School District – Claims Processing (2016M-137)
Shenendehowa Central School District Claims Processing 2016M137
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Valley Stream Central High School District – Payroll (2016M-19)
… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andVillage of Green Island – Water Fund Financial Condition (2015M-237)
… May 31, 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Springville – Procurement (2016M-330)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background … Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is governed … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $8.6 million. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… New York State Comptroller Thomas P. DiNapoli, Genesee County District Attorney Kevin T. Finnell, and the New York State Police announced the arrest of Shannon Tiede, … stealing nearly $3,000 from the town and altering town records to cover her theft. “Ms. Tiede was entrusted to …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsVillage of Churchville – Procurement (2025M-140)
… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Opinion 2001-13
… a fee to certain users of town highways) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions (authority … to reach the recreation area, and that the money collected from tolls would be used to replace this road. You also … local law" (Municipal Home Rule Law §10[l][i],[ii][a][6],[9-a]; NY Const, article IX, §2). A town's home rule power is …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13State Agencies Bulletin No. 1366
… status. PLA/WCF –Paid Leave of Absence/ Workers Comp Leave Full RFL/RCF – Return from Leave/ Workers Comp Full (To be used to return from PLA/WCF) OSC has also created … leave using action/reason codes PLA/WCF (Workers Comp Full) whenever an employee is absent from work on an approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersCUNY Bulletin No. CU-386
… and automatic processing and to provide agencies with the procedures for reporting certain salary increases. … Units T8, TC, GA , CE, CA, CB and AJ Effective Date(s) The General Salary Increase is effective October 20, 2009 and … paychecks dated October 22, 2009 Background Pursuant to the Memorandum of Agreement between the City University of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-386-salary-increases-employees-represented-professional-staffExecutive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… D. Clark and New York State Comptroller Thomas P. DiNapoli today announced that the longtime director of a Bronx youth … criminal possession of stolen property. She was arraigned today, July 6, 2016, before Bronx Supreme Court Justice … Attorney Clark and New York State Comptroller DiNapoli today announced that the longtime director of a Bronx youth …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantComptroller DiNapoli Releases Municipal Audits
… tax levy limit. City of Lackawanna – Police and Fire Department Work Hours (Erie County) Police department overtime costs and overtime hours have steadily … always accurately maintained. Town of Willing – Justice Court Operations (Allegany County) The prior town justice did …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Statement on Earth Day 2016
… On Earth Day 2016, New York State Comptroller Thomas P. DiNapoli … historic day, as leaders from around the world celebrate Earth Day by signing the Paris Agreement to limit global warming. We’ve come so far since the first Earth Day 46 years ago. Environmental concerns are at the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016State Agencies Bulletin No. 1943
… leave in the payroll system. Agencies must submit an excel spreadsheet ( Attachment A ) to the Tax and Compliance … vaccination leave between 04/01/2021 and 09/30/2021. The spreadsheet should list the DeptID, Employee ID, Employee … one leave date, please list them on separate lines of the spreadsheet. OSC Actions OSC will compile the COVID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpa