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Town of Kingsbury – Water Fees (2016M-400)
… review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, 2016. … overseeing Town operations, including establishing water fees. Budgeted appropriations for 2016 totaled approximately … Town properly bills, collects, records and deposits water fees. Key Recommendations There are no recommendations as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… Audit The purpose of our audit was to review the Village’s water operations for the period June 1, 2012 through March … Key Finding Village officials do not adequately monitor water operations. Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling of the water …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Chart of Accounts
… - SUNY Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts bulletin No. CU-829 - Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts bulletin No. 2312 - Fiscal Year End – Rollover of Position Pool Chart of Accounts bulletin Things to Know Daily Error Report …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 94-9
… NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, … LAW, §60(a): A publication which was designated as an official newspaper of a village from prior to 1940 … 725 of the Laws of 1975 permit a county to designate as one of its official newspapers a publication which is not …
https://www.osc.ny.gov/legal-opinions/opinion-94-9State Comptroller DiNapoli Releases Municipal & School Audits
… timely manner, the clerk did not always remit funds to the commissioner in a timely or accurate manner. Remittances to the commissioner for non-mortgage fees totaling approximately … $95,000 (dating back to 2007) were not remitted to the commissioner, approximately $94,000 in revenues generated …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … of the revenues, the vendor complied with all terms of the service level agreements, or the liquidated damages assessed …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsPayroll Improvement Project Bulletin No. PIP-007
… including processing Form AC3346 (Direct Deposit Conversion Election), using locked queries to track employee … any questions that may arise related to direct deposit conversion. Affected Employees Employees with two or more … employee will have only one Direct Deposit record upon conversion to v 9.2. For employees with multiple jobs, all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsState Agencies Bulletin No. 682
… to the same position on a later date constitutes a break in continuous pay status and the employee would not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 2000-9
… -- Officers and Employees (compensation for executive director); (performance evaluation program) PUBLIC OFFICERS … program) WORDS AND PHRASES -- Compensation (as including salary and certain other payments) GENERAL MUNICIPAL LAW … compensation as an "after-the-fact" bonus to the executive director of the agency for services already rendered and for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… out of 10) chose to allocate more than 80% of their funds towards general operating expenses to offset revenue losses, … Jose) devoted less than 40% of their obligations to date towards revenue replacement. More than half of New York …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryState Comptroller DiNapoli Releases Audits
… Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the … Agriculture (USDA). The program provides rental subsidies for low-income elderly and family tenants residing in …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Cyberattack Complaints in New York Rise 53%
… challenges facing New York’s local governments and school districts. In New York, cyberattacks have impacted … Moreau. In 2019, a ransomware attack on the Syracuse City School District froze the district out of its own systems, crippling …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentAshville Fire District – Procurement and Board Oversight (2025M-81)
… (Board) purchase equipment in accordance with New York State General Municipal Law (GML) and provide proper … Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… [read complete report – pdf] Audit Objective Did Cicero Volunteer Fire … compliance and prevent mismanagement, waste and fraud. For the 2024 fiscal year, the Department’s disbursements … it has an increased risk that Department officials may pay for improper expenses and that all collections might not be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mSUNY Bulletin No. SU-237
… pools. There should be no disruption to PayServ system availability during this time. OSC Payroll will provide agencies with a list of position pools that will not roll to the 2016-17 … Agency Actions). OSC Payroll will provide agencies with a list of the position pools containing chartfield strings that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-237-new-york-state-payroll-system-payserv-suny-fiscal-year-endSUNY Bulletin No. SU-231
… codes: Deduction Code Description 404 405 408 415 432 Supplemental Annuity Prog TIAA Special Annuity SUNY TDA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesCUNY Bulletin No. CU-544
To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools in PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-544-new-york-state-payroll-system-payserv-cuny-fiscal-year-endCUNY Bulletin No. CU-587
… of position pools that will not roll to the 2017-18 Budget Reference for the 2017 Fiscal Year in PayServ (See below in … strings that will not roll-over to the 2017-18 Budget Reference. All changes to 2016-17 (Budget Year 2016) … System Questions mailbox. Please include this bulletin number in the email subject line. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-587-new-york-state-payroll-system-payserv-cuny-fiscal-year-endComptroller DiNapoli Releases Municipal Audits
… revenues and water and sewer rates were not sufficient to cover anticipated expenditures. Town of Easton – Sales Tax … duties related to cash receipts and the justices do not provide oversight of the clerk’s work. City of Mount … or employees. In addition, the board spent $8,500 for travel that may not have been for official library business. …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-258
… Purpose To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the … OSC Payroll will begin June Lapsing and Fiscal Year End Rollover activities on June 21, 2018 for the paycheck dates … To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-258-new-york-state-payroll-system-payserv-suny-fiscal-year-end