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Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… [ read complete report - pdf ] Audit Objective Determine whether the City of … process for overseeing Project activities that included daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The … Village of Hillburn Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Cincinnatus – Financial Operations (2016M-238)
… 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The … Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Elmira – Financial Condition (2015M-226)
… in Chemung County, has a population of approximately 6,940 and includes the Village of Elmira Heights within its … the financial condition of the town-wide general fund and the traffic district fund, both of which have fund … of cash flow balances by fund. Key Recommendations Develop and adopt a multiyear financial plan for long-term operating …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the period January … in Essex County and has a population of approximately 5,000. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… condition, claims processing and payroll function for the period January 1, 2013 through December 31, 2016. Background …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Unified Court System Bulletin No. UCS-234
… of increased eligibility for First Unum Life Insurance (code 534) and two new deduction codes for First Unum Disability Insurance (code 524), and First Unum Accidental Death and Dismemberment Insurance (code 525) for the Association of Surrogates and Supreme Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesContributing Toward Your Retirement – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementRoxbury Central School District – Financial Condition (2013M-207)
… District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed by the Board … year are approximately $10 million. Key Findings The Board and District officials believed they were effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … 10 schools with approximately 3,600 students, is governed by an elected seven-member Board of Education. The District’s … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically …
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)
… the Board of Trustees’ oversight of management contracts for the period July 1, 2011 through August 13, 2013. … contracts with a charter management organization (CMO) for overall financial management and bookkeeping services. … 670 students. The School’s total expenditures for the year ended June 30, 2013 were approximately $8.86 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mYates County – Court and Trust Funds (2025-C&T-1)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … officials established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even though the funds … account for town justice court revenue. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… 1, 2015 through October 31, 2016. Background The Champlain Joint Youth Program is a joint activity established among the Villages of Champlain … Champlain Joint Youth Program Oversight of Financial Activities 2017M21 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wellsville Central School District – Financial Management (2017M-159)
… the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is … the budget, none of it was needed because the Board and District officials overestimated appropriations each … reserve balance to accumulate to an excessive level and have not used funds from the retirement contribution …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159State Agencies Bulletin No. 1151
… automatically. Affected Employees Eligible employees in the following bargaining units: NYSCOPBA – Security … Performance Advance Requirements Employees represented by NYSCOPBA or Council 82 whose base annual salary is below … Advance if the employee: has 100 work days of service in such grade in Fiscal Year 2011-2012; and was rated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1151-april-2012-performance-advances-and-pre-shift-briefing-updatesControls Over Cash Advance Accounts
… April 1, 2011 through June 30, 2014. Background Section 115 of the State Finance Law authorizes the establishment of … the Comptroller’s requirements established under Section 115. Parks did not routinely assess accounts for necessity or … are in compliance with State regulations and adhere to professional standards. Determine the source of the $5,000 …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsSUNY Bulletin No. SU-222
… 21P or CYP, CAL, BIW, HRY, FEE Payroll Status = Active or Leave With Pay In addition, the following employees are … who is an incumbent of a position on 06/30/15 but is on a Leave of Absence without pay is eligible for the salary increase when the employee returns from the leave, provided the employee remains in an eligible position. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-222-2015-salary-increase-psnu-employees-represented-unitedSUNY Bulletin No. SU-205
… processed. The report will be sorted by Department ID, then alphabetically by employee name. NHRP704 – Mass Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-205-2014-salary-increase-psnu-employees-represented-united