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Selected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has established adequate controls over the following financial management functions: cash and grant … payroll, and financial planning and budgeting. The audit covers from April 1, 2010, through September 26, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… industrial, and academic uses. Radioactive materials can be used for diagnostic and therapeutic purposes, to test new drugs and to study cellular functions, and in … 1- to 5-year inspection time frames by relying on a buffer. The buffer is intended to allow for more …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andSUNY Bulletin No. SU-339
… employee contribution rates are to be based on an employee’s annual wage as required by legislation. Once a Tier 6 … must provide each SUNY campus with the query results for review of the ‘two-year look back’ salary and … Date fields. Enter the employee’s Date of Membership into Election Date field. Note: The same election date should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… and school districts, employees have the option to receive health insurance coverage after retirement. Among … that the eligible person is still alive. You can also update any relevant personal information (marriage, divorce, … Service and may have an associated cost. Genealogical websites: Compare local records to death records reported to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesCost-Saving Ideas: Reviewing Your Revenue Collection Process
… your local government's receipt collection system may get revenue into its bank account more quickly. Start by … can include real property taxes and special assessments which are collected with taxes.) Ensure that the service … Online Payments Accepting payments through the municipal website or the website of a third-party vendor may result in …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processCincinnatus Fire District – Board Oversight (2025M-77)
… prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and inventory records, … ensured that annual financial reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District … corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77SUNY Bulletin No. SU-297
… and CYF employees. Affected Employees All SUNY employees in salary Grade 980 with a Pay Basis Code of CAL and CYF are … for 09/01/2020 using the Action/Reason code of PAY/FAC , in addition to the original row. Additional Pay Any rows … is calculated based on an employee’s biweekly rate of pay (ex: RGS ) Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-297-factor-change-fiscal-year-2020-2021-suny-cal-and-cyfDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… Corp. CF Industries Peabody Energy 2013 Dr. Pepper Snapple Group Harley-Davidson Inc. KeyCorp Noble Energy Inc. PepsiCo … pension fund in the United States, with an estimated $209.1 billion in assets under management as of Dec. 31, 2017. The …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureState Comptroller DiNapoli Releases Municipal Audits
… White Plains and the Wilton Water and Sewer Authority . “In today’s fiscal climate, budget transparency and … and uncollected. As a result, approximately $13,900 in potential revenue to the village was not billed ($6,295), … ($5,782) or remained uncollected ($1,830). This occurred, in part, because the board had not adopted written policies …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… fraud, damaged reputation and jeopardize the Department’s funding and its mission. From January 1, 2023, through … from before the audit period through March 31, 2023. The second Treasurer (Treasurer B) held the position from April …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightXI.2.A Thresholds – XI. Procurement and Contract Management
… that are food, including milk and milk products or animal or plant fiber products, that are grown, produced, … in New York State or textile products manufactured from animal or plant fiber grown or produced predominantly in New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsState Agencies Bulletin No. 1844
… is to inform agencies of the new increment code for CSEA, DC-37 and PEF employees eligible for job rate status credit … for using the new increment code. Affected Employees CSEA, DC-37 and PEF employees who attain job rate between … dates. Effective Date(s) The new increment code for CSEA, DC-37, and PEF employees is effective beginning 04/02/2020. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1844-new-increment-code-representing-job-rate-status-october-2020-cycleTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial activities were properly recorded and reported and funds were safeguarded? Audit Period January 1, 2024 – … Did the Taberg Volunteer Fire Company Company Board of Directors Board and Treasurers …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… The Treasurer submitted monthly reports, with detailed bank account balances and monthly income (revenue) and … before they were paid. Furthermore, we reviewed 53 debit card purchases totaling $10,323 that exceeded $100 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16IX.9.C Transfer Procedure – IX. Federal Grants
… and needed, agencies must submit a written request to the Division of the Budget (DOB) to approve the transfer of federal grant funds to a state fund. The following information must be provided … provided and needed agencies must submit a written request to the Division of the Budget DOB to approve the transfer of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning today and saving incrementally can … creation of a "specific" capital reserve fund. Establish a Repair Reserve Fund A repair reserve fund may be used for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… agency (ESD) has not been meeting statutory requirements to provide accurate, annual reports of its real estate … about the economic benefits of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. DiNapoli found. “ESD has to be more transparent about the real estate transactions it …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowPayroll Improvement Project Bulletin No. PIP-018
… 6 Calendar Year Tier 6 OT by Calendar Year V17 RTR Memo CP NYT/NBE/NYEAFT/BEF 285,000.00 NYC Plans Pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservVillage of Fredonia – Financial Condition (2025M-149)
… such as reducing expenditures, reviewing revenues for sufficiency and adopting financial policies, including fund balance and multiyear policies, when necessary. … totaled $11.6 million, which included general fund appropriations totaling $7.4 million, water fund …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34