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Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… Board (Board) procured goods and services in accordance with Board policy and applicable statutory requirements and … did not procure all goods and services in accordance with Board policy and applicable statutory requirements. As a … itemized invoices. Key Recommendations Ensure compliance with New York State General Municipal Law (GML) and Town …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight of … credit card policy authorizes issuing credit cards to certain District officials. The policy states that each credit card purchase is limited to $2,500 and must be documented by submitting a receipt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Allegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled approximately $11.1 … adopt and implement appropriate policies and procedures for the extra-classroom activity fund. The audit identified …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVI.1.A Budgetary Chartstrings – VI. Budgets
… of the SFS and provides the State with an organized structure for identifying financial transactions. The COA … of the SFS and provides the State with an organized structure for identifying financial transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsUnified Court System Bulletin No. UCS-191
… the Goal Balance. If the amount of the positive earnings is not sufficient to recover the entire overpayment, the … between the Goal Balance and the Goal Amount, whichever is less. If the check is not sufficient to recover the amount determined by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-191-unified-court-system-ucs-salary-restorations-unrepresentedDiNapoli & NYC Make it Easier to Save for College
… the $25 minimum contribution required to open an account in an effort to make the important college savings … year for every $1,000 invested in the plan. The maximum account balance will be increased from $375,000 to $520,000 … $200 in matching funds will be added to each scholarship account during the Save for College Program's first three …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeComptroller DiNapoli Releases November Cash Report
… “As has been the case throughout the year, the state is in a favorable cash position,” said DiNapoli. “Additional … or 15.1 percent from last year. Some of this variance is likely due to the timing of refunds and the advanced … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportOpinion 90-40
… trustee) VILLAGE LAW, §4-400(1)(a): A village trustee who is also deputy mayor does not vote both in his or her … mayor, "during the absence or inability of the mayor, is vested with all the powers and may perform all the duties … added]). The quoted paragraph from section 4-400(1)(a) is identical to language in section 88 of the former Village …
https://www.osc.ny.gov/legal-opinions/opinion-90-40State Agencies Bulletin No. 2287
… Purpose: The purpose of this bulletin is to inform agencies of new functionality allowing employees to enroll in direct deposit and update their direct deposit … all NYS employees enrolled in direct deposit. In an effort to improve the timeliness and accuracy of employee direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityState Agencies Bulletin No. 1831
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Background Effective Pay Period 1, the factor used to calculate biweekly earnings on Job Data, Additional Pay, … earnings will change from the Leap year factor to the Non-Leap Year factor of 0.038356 (365 day rate). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021State Agencies Bulletin No. 734
… information with an Action Date of the date the process is run. Bargaining Unit Code 31 Effective Date: 6/28/07 … The Action Date will change to the date the process is run. Bargaining Unit Code 61 Effective Date: 6/28/07 … The Action Date will change to the date the process is run. Job Data Incumbents of the positions will have rows …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli Releases Interactive Map of Local Census Results
… changes based on 2020 Census data and an interactive online map that breaks down population statistics by age, … show that New York state is changing, and this report and online tool provides detailed information about population … city vacancy rates stayed fairly constant. DiNapoli’s online interactive tool also includes data for New York City …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … at Open Book New York . Track municipal spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsVI.3.A Overview – VI. Budgets
… Budget Entry Type are the fields highlighted below which is used to classify the type of budget entry. The Budget Entry Type chosen is crucial both for reporting and for reappropriation … Transfer journal IF either the improper Budget Entry type is chosen or the type is not consistently used in both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… County are properly administering select real property tax exemptions. Key Findings Assessors incorrectly calculated … County are properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipTown of Smithville - Annual and Claims Auditing (2020M-41)
… claims. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsState Agencies Bulletin No. 1130
… and SFS begins with SFS providing PayServ with a weekly file of all CAS Cost Centers that are acceptable for use in … to one of these PayServ Account Codes created based on the file provided by SFS. At the end of each payroll cycle, PayServ will create a Payroll Earnings Charge file for submission to SFS. The file contains an accounting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsal