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Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … information technology and online banking for the period of June 1, 2011, to September 30, 2012. Background The … Village of CastletononHudson Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… Key Recommendations Continue to develop an allocation plan based on the direct relationships between the various …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully … For assistance in enabling JavaScript for your specific browser, go to Activate JavaScript . Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateWSP USA Inc.
… million for the period January 11, 2022 through May 31, 2026. We examined a sample of high-risk expenses totaling … Findings The Department approved for payment 1,890 labor hours totaling $107,040 where the documentation did not …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incState Police Bulletin No. SP-237
… PBA Short Term Disability, PBA Critical Illness, or PBA Accident insurance will notice a change in the way their … Term Disability: Short Term Disability Critical Illness Accident Effective Dates: This bulletin is effective … NYSPBA Critical Illness Ins Deduction Code 562: NYSPBA Accident Insurance Deduction Code 545 continues to be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Emerging Manager Definition and Life Cycle
… Emerging Manager Program has compiled guidance including a Universal Definition and Life Cycle Stages to assist in … of asset class considerations. The Fund’s Emerging Manager Universal Definition includes characteristics such as: …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as ECEC are reimbursed by … requirements. Other Related Audits/Reports of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualReview of Travel Card Expenses
… of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and … State will only reimburse actual, necessary and reasonable business expenses for employees traveling on official State … 2013. Key Findings We found the Director certified $4,666 in inappropriate or unsupported travel expenses on vouchers …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerTravel Advisory No. 11
… types: Due to State Offset Due to State Adjustment XIII.10 Refunds Owed to the State by an Employee Updated to … employee use in the Travel and Expense Module in SFS XIII.10.D Refunds Owed to the State by an Employee - Using a Due … Payments in SFS - Expense Types Chapter XIII, Section 10 – Refunds Owed to the State by an Employee Chapter XIII, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsContract Advisory No. 25
Electronic Documents Submission System EDSS
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Comptroller DiNapoli Releases School District Audits
… points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen controls by … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online transfers …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… (PILOT) they calculated were accurate and in compliance with the PILOT agreements? Audit Period January 1, 2023 – … For 2023, WCIDA reported 36 active PILOT agreements, with PILOT billings totaling $1.7 million. Audit Summary … PILOTs they calculated were accurate and in compliance with the PILOT agreements. During the audit period, WCIDA …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Town of Ripley – Town Clerk Collections (2024M-139)
… $560,000 daily as required and record timely in the cash receipts journal 248 non-property tax collections … totaling approximately $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax … receipts indicating who collected the payment or the form of payment received for 552 payments collected totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardState Police Bulletin No. SP-137
… Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining … Hazardous Duty Payment to Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining … will be processed in Pay Period 17L for paychecks dated 12/07/11 Payment Information and Eligibility Criteria Troopers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payState Police Bulletin No. SP-148
… HZS payment. Fields on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Bargaining Unit, Part-time % …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … were for legitimate Department purposes. The Board failed to adopt comprehensive written guidance on credit card usage …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s … January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236