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City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andNew York Mills Union Free School District – Procurement (2020M-79)
… the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … School purposes. Execute detailed written agreements with all service providers and ensure agreements are monitored for … action. Appendix B includes our comments on issues raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34State Agencies Bulletin No. 826
… to pay Standby Pay for employees in Bargaining Unit 05: SBP (Standby PEF) Replaces SBC and SOV SBP will calculate Standby Pay at 25% of regular gross salary … agencies need to submit an adjustment after the related SBP and/or overtime have already been paid. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/826-april-1-2007-retroactive-increases-hazardous-duty-pay-overtime-mealTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period … were not maintained for collections at the Town's skating rink and for admissions and concession stand sales at the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Vestal Central School District – Fund Balances (2017M-91)
… Total fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Town of Allen – Town Clerk Collections (2024M-120)
… remitted in a timely manner and reported accurately to the Town Supervisor (Supervisor).The Clerk accurately … exceeding $250, as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly … Clerk collected proceeds from the sale of culvert pipes to residents, but the Highway Superintendent did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Village of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and the … million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were underbilled by more … records and reports. The Village had insufficient cash to fund its operations and the continued use of temporary …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess annually reported capital investment and salary information for reliability or … and are completed before projects are approved. Adopt policies and procedures to ensure application and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday … Mass Delete of Budget Journals …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteSUNY Bulletin No. SU-388
… for each year of the agreement: Bargaining Unit = 28 Salary Grade = 980 Comp Rate Code = BIW, FEE Payroll Status = … Actions: Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate … Information The Downstate Location Stipend is included as salary for retirement purposes. General Deductions: All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-representedUnified Court System Bulletin No. UCS-143
… Eligible employees represented by Negotiating Units DR , F8, G9, S9, SR, SY, 86 and 87 Background Uniform and … the Unified Court System. Employees in Negotiating Units DR, F8, G9, S9, SR, SY, and 87 who received a June or July … Allowance Payments for employees in Negotiating Units DR, F8, G9, S9, SR, SY and 87 will be made in a separate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-143-december-2008-ucs-uniform-allowance-and-uniform-blazerOpinion 90-36
… Law make any reference to payment by postdated checks. The only reported New York case in point of which we are aware … prevailing principle that a tax collecting officer could only accept payment in money. In McLanahan v City of Syracuse …
https://www.osc.ny.gov/legal-opinions/opinion-90-36SUNY Bulletin No. SU-301
… SUNY Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria and are selected by the … President are affected. Background Chapter 263 of Laws of 2018 implemented the agreement between the State of New York … UUP and provides for Discretionary Increases for UUP BU 08 employees. Payment of the increases is at the discretion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Comptroller DiNapoli Releases Audits
… York City Public Schools – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high … the remaining deficiencies are compiled into a quarterly Statement of Agreement for each MCO. Auditors determined … needs. Assisted Outpatient Treatment implementation is a joint responsibility and collaboration among the Office of …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsOpinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) GENERAL MUNICIPAL LAW, … establish a joint human rights commission for the portion of the town located outside a village and one or more …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-53
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign … Concerning how foreign fire insurance tax moneys should be allocated to each …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Unified Court System Bulletin No. UCS-189
… and Uniform Blazer Allowance Payments for employees in Negotiating Units SY, SR, S9, DR, FS and 87 will be made … Payments (Earn Code UA5 ) in the Time Entry page for all employees in Negotiating Units SR, SY and S9 who were … procedure stated below: Earnings Begin Date: 11/30/12 For all Uniform Allowance Payments except for negotiating units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-189-december-2012-unified-court-system-ucs-uniform-and-equipmentGermantown Fire District – Board Oversight (2014M-166)
Germantown Fire District Board Oversight 2014M166
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166