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Tioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately … meetings with agency staff and firsthand observation of services, they could improve contract monitoring. Three of the 10 contracts we reviewed totaling $344,210 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Philipstown – Financial Management (2024M-100)
… budget for GLWD appropriations in the general fund each year where annual GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. Adopt a transparent budget that clearly …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Unified Court System Bulletin No. UCS-148
… until a law is passed to increase the salary of Supreme Court Justices to a rate greater than $136,700 or March 31, … at least twenty (20) years of continuous service in the Unified Court System and have a performance rating of other than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevityState Agencies Bulletin No. 703-A
… $900 annually. Effective Date(s) Increases are effective 3/30/06 for Institution and 4/6/06 for Administration … as any shift that begins at or between 3:00 a.m. and 10:59 a.m. Employees assigned to work the day shift are not … This should be done be e-mail to [email protected].ny.us or by fax to (518) 474-2601. Upon receipt, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaSUNY Bulletin No. SU-235
… cancelled by OSC with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent … or direct deposit advice using the appropriate Earnings Description and the amount paid unless the number of earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andCUNY Bulletin No. CU-718
… Manager of Payroll Systems and Operations at CUNY Central Office. Questions regarding transactions may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveOpinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … protection within the second fire protection district. You state that this fire company does not operate an ambulance. …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… 25 Opns St Comp, 1969, p 90; 19 Opns St Comp, 1963, p 24; 16 Opns St Comp, 1960, p 478). These opinions also indicate …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Village of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Sullivan County – Time and Attendance (2017M-55)
… of our audit was to review controls over the County’s timekeeping system for the period January 1, 2015 through … Sullivan County is located in the southeastern part of New York State and has a population of approximately 77,500. The …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Finding District officials did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the … policies and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through April 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Walden – Financial Condition (2017M-255)
… Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. The … decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund $400,000 in …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255State Police Bulletin No. SP-151
… Association (NYSPIA). Affected Employees Members of NYSPIA in Bargaining Unit 62 Background In reference to the Laws of New York, 2013, Chapter 544, the … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundTown of Thompson - Board Oversight (2018M-69)
… Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were … Key Recommendations Provide sufficient oversight of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Hudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s … approximately $94 million. Key Findings The District did not retain information related to deleted receipts. … all sequentially numbered receipts and other documents when conducting file maintenance procedures. Regularly review …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Plattekill Library – Budgeting Practices (2017M-95)
… The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library … underestimated revenues and overestimated expenditures in its budgets over the past four years. The Library …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats sewage produced in the County. An eight member Special Joint Committee is … stream collections and system upgrades. Address weaknesses in the current flaring system and implement its plan to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… (IT) equipment. Key Findings District officials did not appropriately track and inventory IT equipment. District … computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing … written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory