Search
Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… financial decisions was inhibited because the Village’s true financial position was unknown. The Clerk-Treasurers did … (IRS) or the New York State Department of Taxation and Finance (NYSDTF), which could result in the Village paying …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… complete report – pdf] Audit Objective Determine whether Fairview Fire District (District) officials ensured … Determine whether Fairview Fire District District officials ensured employees …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Barnard Fire Department – Financial Controls (2015M-134)
… and reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014. … The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed by a … District and provides fire protection and rescue services for the District’s taxpayers. Expenditures for the 2014 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … through April 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176State Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 306
… Comptroller's News for State Agencies button. Click the link to the State Payroll Services website. Questions about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseState Agencies Bulletin No. 1200
… Revenue Code Section 61, certain fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… Revenue Code Section 61, certain fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011DiNapoli: January Tax Collections Fall Short
… million below updated projections. The majority of the variance was in taxes ($367.3 million) and miscellaneous …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… health care visits every year. Most Centers – 129 – are on school property. The audit looked at the facilities’ … and hazardous medical supplies to go missing, but can also mean that medications are not ordered when they are in low … In addition, the audit found the Centers’ list of drugs-on-hand included medications used to treat ADD/ADHD, autism, …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of … promotions) -- Police Department (delegation to chief of police of power over promotions) LOCAL LAWS -- Transfer of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55VI.2.B Policies/Laws – VI. Budgets
… default. This functionality requires that parent and child budgets be aligned and all budgetary transactions originate at the child budget level, thereby allowing the system to roll-up … the parent budget level. Within SFS there are two parent/child budget relationships which will use this functionality: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsXII.6.O Paying Retainage – XII. Expenditures
… AND POLICIES This section provides Business Units with instructions on recording and paying retainage against … Financial System Program’s training curriculums for full instructions. When processing payments from an invoice for a … This section provides Business Units with instructions on recording and paying retainage against …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageEaster Seals New York – Compliance With the Reimbursable Cost Manual
… offers a wide variety of services to children and adults with disabilities and special needs including, but not … provide preschool special education services to children with disabilities between the ages of three and five years. … be eligible for reimbursement, reported costs must comply with RCM requirements. For the three calendar years ended …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualLegal Aid Society
… end, moved funds in every non-personal services budget category without providing Courts with the required … and moved $546,803 from non-personal services budget categories to personal services budget categories without obtaining the required prior written …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyImplementation of the Security Guard Act
… is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit … process, the Division receives arrest notifications for anyone having applied for a security guard registration from the Division of … is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actState Agencies Bulletin No. 2186
… fields. Enter the employee’s Date of Membership into the Election Date field. Note: Carry the same election date forward from the previous row. Enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andFranklin Square Union Free School District – Website Transparency (2025M-93)
… District’s website provided the public with transparent and comprehensive financial and administrative information? Audit Period July 1, 2023 – April 17, 2025 Understanding the Audit Area Various laws and regulations require school district officials to post …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal & School Audits
… The board did not effectively manage the general and highway fund balances, allowing excessive unrestricted fund … to accumulate. At the end of 2024, the general and highway funds had a total of $8.3 million in unrestricted … a total of $1,715 for unused leave. Manhasset Union Free School District – Non-Payroll Disbursements (Nassau …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0