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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… time worked and adhere to provisions in the City Charter, Code of Ordinances (Code) and CBAs. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Village of Liberty – Financial Condition (2013M-109)
… 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. Key Findings The … address the Village’s deteriorating financial position and capital assets. Key Recommendations Ensure that her records … taxes. Develop long-term funding for financial and capital plans and consider capital needs in its current …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… for the period March 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Expense Reports, and procedures for ensuring an employee does not leave the Business Unit’s employment with an outstanding travel advance. If necessary, recovery of funds may include deductions from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess … has generated operating surpluses of almost $1.86 million in the general fund. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170State Agencies Bulletin No. 145
… dates of 08/20/1998 through 06/09/1999 in Deptid XXXXX. Payroll Register and Employee's Check/Advice The Earn Code … RCN and the adjustment amount will be displayed on the payroll register and the employee's check or direct deposit … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentPutnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … each year to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial … the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which comprises nine members. The School contracts with a charter management organization (CMO) …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The District, … of Personnel and Technology have private interest in a limited liability company (LLC) that provided report … owner based on a competitive process. We found no evidence in the Board minutes that the District entered into formal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessState Agencies Bulletin No. 683
… Purpose To update the current Security increment code system to incorporate the changes necessitated by the processing of recent arbitration awards. Background Increment Codes for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Yates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Division of Housing and Community Renewal Bulletin No. DH-131
… the April 2023 and April 2024 DC 37 Retroactive 3% Salary Increases and provide instructions for payments not processed … 8L: The following procedures must be used by the agency when submitting transactions in Administration Pay Period 8L: … or after the effective date of payment, the payroll system does not consider the AC-230 when calculating automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… in added costs. DiNapoli’s audit found contractors did not always follow project requirements, creating problems … evidence that the contractor’s quality staff were on site even though they are required to be full time. For the six …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… of the lack of oversight, Tindale did not perform or pay for a number of required contractual duties, as well as … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/counties/2014/monroe.pdf For access to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersControls Over CUNY Fully Integrated Resources and Services Tool
… Purpose To determine whether the City University of New York (CUNY) adequately controls access to the CUNY … is an Enterprise Resource Program. The objective of CUNYfirst was to replace CUNY’s legacy systems with an … who was not an employee of the campus and had no business need for FSCM, could access FSCM data and accessed the FSCM …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Comptroller DiNapoli Releases School Audits
… period. This occurred because the board has not adopted a payroll policy and district officials have not established …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2