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City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… trends because the Council did not require that the Commissioner prepare and present detailed and periodic … plan to reduce the outstanding debt. Require the Mayor and Commissioner to prepare periodic and timely reports for the Council. Require the Commissioner to provide timely audited financial statements …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and … 1, 2014 through September 1, 2016. Background The Vertus Charter School is an educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period July 1, … Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094City of Binghamton – City Operations (2015M-280)
… the respective expenditures per capita were $51.36. Health insurance costs increased by approximately $1 million, or … could issue short-term debt, such as budget notes or bond anticipation notes. Continue to assess refuse operations … Continue to periodically analyze their health insurance costs and compare alternate options for providing …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280School Districts’ Energy Performance Contracts (2015-MR-1)
… Hills Central School District [pdf] , Island Trees Union Free School District [pdf] , Manhasset Union Free School … contracts (EPCs) entered into by the five school districts for the period June 1, 2005 through November 10, 2014. … EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… School District is a special act school district located in Westchester County, and provides education to students … consecutive years. The deficit was as high as $5.3 million in fiscal year 2008-09. However, the deficit started declining in the 2009-10 fiscal year when the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialDiNapoli: Springport Town Clerk Faces Criminal Charges
… Springport Town Clerk Deborah Waldron was arrested today for allegedly trespassing on a town computer to boost her … employee, was charged with offering a false instrument for filing in the 1st degree, computer trespass and official … … Springport Town Clerk Deborah Waldron was arrested today for allegedly trespassing on a town computer to boost her …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesTioga County – Social Service Contracts (2023M-162)
… contract terms or were aware and allowed the contract to continue without termination as follows: One agency … $6,900 of overpayments. Agency records were not always complete (i.e., missing required reports and … services intended to improve the well-being of residents is reduced. If contract performance measures are not properly …
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)
… report – pdf] Audit Objective Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed … communicates the costs associated with GLWD operations or the associated funding sources to taxpayers. Develop, … to help guide the budget development process or establish funds to help finance future expenditures. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Unified Court System Bulletin No. UCS-148
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR , SY , SN , SG , S9 , … who have at least thirty (30) years of continuous service in UCS. Salary Deferral Chapter 276 of the Laws of 2008 calls for a salary deferral of any increases to salaries in excess of $115,000 for all employees until a law is passed …
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
… Purpose To provide instructions to implement the new payment. Affected Employees Arbitration-eligible … of 2006 which implements the Arbitration Award between New York State and the New York State Correctional Officers … included in the calculation of overtime. OSC Actions - New Codes OSC has created the following new Additional Pay and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaSUNY Bulletin No. SU-235
… Employees Employees designated management of confidential in the State University of New York – BU13 who meet the … A copy of this roster will be provided to OSC in Excel format. To pay the April 2016 State University of … negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
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
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2020 PSC Adjunct 2% Retroactive General Salary Increase …
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 … town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency and general … service to the area of the town outside of the village. When a village has organized an emergency rescue and first …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… established an ambulance district and contracted with a not-for-profit ambulance company to provide services within … and that the person or entity providing the service may not itself impose any fee upon persons receiving the services … Town of Brookhaven 1 To the extent a town board has not fixed a schedule of fees or charges to offset the costs …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Oversight of Undistributed Child Support Funds
… Assistance’s (OTDA) oversight and guidance are sufficient for local social service districts to effectively reduce … funds. When child support funds have been undistributed for more than four months, districts must determine why and … will then expand outreach efforts to find the appropriate party. Key Findings We found OTDA has made improvements to …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsCUNY Bulletin No. CU-643
… requests regardless of the employee’s status: For all rate increases, request a Pay Change with the … sequence number. Reporting Retroactive Adjustments for All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all miscellaneous earnings. The Time Entry Earnings Code AJR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andState Comptroller DiNapoli Releases Municipal & School Audits
… Financial Operations (Saratoga County) Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were not accurately re-levied, and the town did not receive all of the revenue it was entitled to. Officials …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… certified. Officials also accepted incomplete time records for processing payroll and none of the 67 timecards reviewed contained all punches for time in/out. Additionally, inaccurately calculated … collection records and staff did not issue receipts for collections or maintain inventory records for the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… accounts, and combined and inaccurate accounting records for the FIDA, the FURA and the Village of Fairport Local … 2014. FIDA also improperly gifted $143,000 to the FLDC for the completion of a project. FIDA granted two additional … contribution to the village in 2014 but had no basis for the budgeted amount or contract stipulating services to …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agencies