Search
West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The … significant errors or irregularities, the errors we did find occurred because the School has not fully developed its …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Livonia Central School District – Software Management (2016M-293)
… schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… officials provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company … did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Eden Central School District – Capital Project Management (2024M-83)
… of capital projects. District officials generally agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Evans – Employee Benefits (2024M-53)
… that 373.5 of the 6,077 hours of leave time used by these employees was recorded incorrectly or not at all in …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Local Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the … owned and maintained by local governments, as well as State and federal road aid, and the need for a comprehensive …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateVillage of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128State Comptroller DiNapoli Statement on New York City Preliminary Budget
… With the potential for significant policy changes at the federal level in the coming year that could affect …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Agencies Bulletin No. 2249
The purpose of this bulletin is to notify agencies of an automatic dues increase and a onetime retroactive dues adjustment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationInternal Control
… Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the … Budget Bulletin for 2015 Certification NYS Office of the State Comptroller Policies and Procedures Advisories Guide to …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlWallace Fire District – Board Oversight (2024M-126)
… financial operations. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Industrial Development Agencies in New York State
… Since 1969, state law has authorized local governments to establish … improving economic welfare within the municipality. Per state law, IDAs are required to report all financial and …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateTown of Allen – Town Clerk Collections (2024M-120)
… the Clerk’s collection practices. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120SUNY Bulletin No. SU-52
… To explain an automatic cancellation of general deductions for certain employees for anticipated payments. Affected Employees Inactive … unit 28 Effective Date(s) Checks dated 5/09/2001 for employees who are inactive or on leave without pay on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areSUNY Bulletin No. SU-124
… Effective Date Beginning of Summer Session as determined by each campus Employee Status Contracts for 21P employees … to report service credit days in excess of days reported by OSC for part-time employees. For CAL employees: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-124-procedures-processing-suny-2006-summer-session-paymentsSUNY Bulletin No. SU-112
… appropriate retirement system. Agencies must complete ERS Form RS2050 to report service credit days in excess of days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-112-procedures-processing-suny-2005-summer-session-paymentsSUNY Bulletin No. SU-136
… Date(s) Beginning of Summer Session as determined by each campus Employee Status Contracts for 21P employees … to report service credit days in excess of days reported by OSC for part-time employees. For CAL employees: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsState Agencies Bulletin No. 1103
To inform agencies of OSCs automatic processing and to provide instructions to agencies for processing transactions not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityState Agencies Bulletin No. 1256
… new Tier VI pension plan that included a Voluntary Defined Contribution Program (VDCP). The SUNY Optional Retirement … Plan (ORP) was selected as the model for the defined contribution component of the plan, permitting eligible … who does not complete the vesting period is entitled to a refund of contributions, plus interest, upon request. At this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-program