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Town of Batavia – Water and Sewer Operations (2018M-12)
… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for … and expenditures associated with improvement areas in the general fund as required by New York State Town Law. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12State Comptroller DiNapoli Releases School Audits
… School District , Wellsville Central School District and the Westmoreland Central School District . "In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … supported leave accrual and use records. Auditors compared the 2015-16 leave balances for all 62 employees to the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsHighland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … estimates. Adopt a formal budget process detailing how District officials should prepare the budget and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358State Agencies Bulletin No. 2230
… assigned grade (Earnings Code RGH only) and dividing by 7.5 or 8 hours, as appropriate rounded down. The creditable workdays … Pay Period 3L: Starting in Administration Pay Period 3 lag and Institution Pay Period 3 Lag agencies must begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilUnified Court System Bulletin No. UCS-324
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees Association (CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 Understanding the Audit Area … districts before approving the disbursements. As a result, the District received $2,569 more than it should have …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors determined cash … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsCity of Lockport -- Budget Review (B1-15-20)
City of Lockport Budget Review B11520
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Wayne Central School District – Financial Management (2012M-229)
… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background … nine elected members. The District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are … created fake encumbrances (by at least $3.1 million for the 2009-10 and 2010-11 years); and transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background The overall goal of IDAs is to advance the job opportunities, health, general … both general and specific-purpose projects. The policies are specific and clearly articulate project goals and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programTown of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling … Town of Sidney Budget Review B41319 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Other Bulletin No. 73
… October 2023 State University Construction Fund SCF Civil Service Employees Association CSEA Longevity Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases Audits
… Tool (Follow-Up) (2018-F-4) An initial audit released in September 2016 found that CUNY’s processes and controls … only to functions that were necessary to meet their needs. In a follow-up, auditors found CUNY officials have made progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 1473
… employee’s actual DRP reductions will be repaid for Year-Round employees in equal biweekly installments over 39 consecutive pay period beginning with the final paycheck of fiscal year 2015-2016. For Summer Seasonal … Description D7H Final 68 SS DRP Repayment D7D Final 68 2 Day DRP Repayment OSC Actions OSC will insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitDivision of Housing and Community Renewal Bulletin No. DH-80
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the repayment of RRSU Bargaining Unit 67 DRP reductions. … To inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-80-repayment-rrsu-bargaining-unit-67-deficit-reductionSUNY Bulletin No. SU-269
… State Paid Family Leave. Affected Employees As of January 1, 2019, employees in the following Bargaining Units will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityHealth Sciences Charter School – Procurement (2013M-211)
… Purpose of Audit The purpose of our audit was to examine the School’s procurement practices for the period July 1, 2011, to May 3, 2013. Background The … on other key provisions such as when written contracts are required or whether professional services should be …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Unified Court System Bulletin No. UCS-327
… be used. When an adjustment is needed for non-COVID-19 related overtime or recall such as OTT, ARO must be entered. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedControls 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 Fully Integrated Resources and Services Tool system … To determine whether the City University of New York CUNY adequately controls access to the CUNY Fully …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-tool