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Unified Court System Bulletin No. UCS-72
… un-represented employees in the following bargaining units who meet the eligibility criteria defined below: Represented … SD, and 87 Un-represented employees in Bargaining Units CT, 86, and 88 Effective Date(s) Payment will be included in … in Bargaining Units DR, F8, S9, SA, SD, SG, SN, and SR who are Active or on authorized Paid Leave or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-72-ratification-bonus-unified-court-systemHolland Patent Central School District – Fuel Inventory (2023M-141)
… [read complete report – pdf] Audit Objective Determine whether Holland Patent … employees completed 117 usage transactions during our test period by sharing Personal Identification Numbers (PINs) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Town of Stafford – Capital Projects (2024M-17)
… relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementV.3.D Accounts – V. Chart of Accounts (COA) Governance
… means all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is … There are two Statewide Account Reporting Trees on the SFS Program website: one to capture the budgetary basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsState Comptroller DiNapoli Releases Municipal & School Audits
… were not recorded in the accounting records. Town of White Creek – Disbursements and Annual Financial Reports …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… communications system that would allow photos, voice and video calls and text messaging to be rerouted to other county … communications system that would allow photos voice and video calls and text messaging to be rerouted to other county …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… were appropriately procured, properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did … were appropriately procured, properly audited and approved, adequately supported and for valid District … disbursements were appropriately procured properly audited and approved adequately supported and for valid District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer did not appropriately and securely execute … School District Thirteen District Board of Education Board and Treasurer appropriately and securely executed check …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Village of Unadilla – Procurement (2022M-182)
… officials used a competitive process to procure goods and services. Key Findings Village officials did not always … that the Village obtained the most favorable terms and conditions in the best interest of its taxpayers. … subject to the procurement policy. Insurance coverage and professional services totaling $67,539. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The Treasurer did not … were made by debit card, circumventing the ability to be audited and approved before payment. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesTown of Chesterfield – Town Clerk (2024M-110)
… [read complete report – pdf] Audit Objective Determine whether the Town of … other agencies in the appropriate amounts. Prepare monthly bank reconciliations and accountability analyses which … fiscal oversight responsibilities by conducting a thorough annual audit of the Clerk’s records, the deficiencies …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Lee – Financial Management … establish two capital reserve funds. Spencerport Central School District – Employee Benefits (Monroe County) District … a total of $1,715 for unused leave. Manhasset Union Free School District – Non-Payroll Disbursements (Nassau County) …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Understanding the Audit Process
… team follows up with a written summary of the discussion for the auditee. (Auditee has two weeks to respond to the … audit findings and recommendations, which are the basis for the draft audit report. Agency Response: Auditee … action by the auditee. Any differences from this process for engagements that are not audits will be clearly described …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processOpinion 88-68
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards (authority of individual … with the meaning of General Municipal Law, §800(2), and, even if it does, it is not clear whether Article 18 … of a town planning board is disqualified from considering and voting on matters concerning a proposed subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-88-68SUNY Bulletin No. SU-195
… Purpose To inform agencies of new earnings codes and procedures for … employees with an H1B, J1 or O1 Visa Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … B-1209 issued August 19, 2013, a plan has been established to reduce the compensation of any employee within the purview …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… transactions will create temporary bills in PC. Step 2) Bill Approval. As part of the project setup process, agencies … bills will be manually or automatically approved. Manual Bill Approval As a general rule, OSC expects Agency staff to … or “Approve Later” functionality. When large amounts of bill lines are being approved, Approve Later must be used in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… $42,000 and $51,000. Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, … rental agreement were rendered and 13 claims that included sales tax totaling $228. District officials told auditors they were aware that sales taxes were paid on certain purchases and have taken …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsFarmingdale Union Free School District – Payroll (2024M-22)
… expenditures. Key Recommendations Adopt a policy with clear guidelines and procedures for overtime work. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Sodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District District officials ensured only appropriate necessary and authorized software was installed on District computers
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64