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Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… of its not-for-profit status with the Internal Revenue Service. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialVillage of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and OSC auditors could not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Garden City Union Free School District – IT Asset Management (2023M-161)
… pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials tracked, … Determine whether Garden City Union Free School District District officials tracked inventoried …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Accounts Payable Advisory No. 5
… when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may … with the meter, followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 … invoice number in the SFS, which helps avoid the rejection of a perceived duplicate payment. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageOther Bulletin No. 65
The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic processing of the April 2021 and April 2022 SCF MC Retroactive Salary Increases and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-65-april-2021-and-2022-suny-construction-fund-scf-managementCUNY Bulletin No. CU-550
… are pursuant to a Consent Determination entered and filed on October 20, 2015 between the Comptroller of the City of … request a Pay Change with the Action/Reason of Pay Rt Chg/CRT (Pay Rate Change/Change Rate) on the Job Action … Job Data page. Any Maintenance Worker hired before April 28, 2006 will be paid the new salary rates. Any Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-550-cuny-rate-increase-maintenance-workerState Comptroller DiNapoli Releases Municipal Audits
… board adopted unrealistic budgets for the general fund and highway fund during the 2013 through 2015 fiscal years. … of Cheektowaga – Credit Card Purchases (Erie County) As of October 2016, the director of administration and finance had … officials did not competitively bid the purchase of a truck for $23,682 and did not obtain quotes, as required by …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Holland Patent Central School District – Fuel Inventory (2023M-141)
… complete report – pdf] Audit Objective Determine whether Holland Patent Central School District (District) officials … Determine whether Holland Patent Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Oversight of the Educational Opportunity Program
… monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. … SUNY operates the EOP, which provides access, support, and financial aid for disadvantaged students who show the … monitoring the Educational Opportunity Program EOP and if SUNY and the campuses are using EOP funding for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… also did not develop a written vehicle and equipment replacement plan and three Board members did not know when these items needed to be replaced or their estimated replacement costs. Although the District had a capital … the Board Chair’s original estimated vehicle and equipment replacement needs indicated the District would need $2.7 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102State Comptroller DiNapoli Releases Municipal & School Audits
… $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because village officials … to purchase food totaling approximately $1,300 for a private, personal event. Without the superintendent’s …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… to have corporations improve their environmental policies and practices and take steps to address climate risk. “Climate change is a significant threat … to have corporations improve their environmental policies and practices and take steps to address climate risk …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesState Agencies Bulletin No. P-428
Perf Awards for CSEA, PEF and M/C
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-428.pdfState Agencies Bulletin No. P-831
Employer Provided Parking and Transportation Fringe Benefits
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-831.pdfState Agencies Bulletin No. P-878
New Transaction Codes REEMP and LIST TERM
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-878.pdfState Agencies Bulletin No. P-901
New Transaction Codes - TR List and NCDP
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-901.pdfGASB 94 & 96 Presentation 11-13-20
OSC training on GASB 94 and 96
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/gasb-94-96-training-11-13-2020.pdfVillage of Hancock – Insurance Withholdings (2022M-108)
… insurance premium contributions were accurately calculated and collected. Key Findings Village officials did not ensure … insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the Clerk-Treasurer (Clerk) did not enforce the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108State Agencies Bulletin No. 2163
… Purpose: The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background: The Office of Employee Relations (OER) memorandums dated 10/12/2023 to the Department of Environmental Conservation; Office of Parks, Recreation, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designated