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State Comptroller DiNapoli Releases Municipal Audits
… manner. Selkirk Fire Company No. 2 – Board Oversight (Albany County) The board did not provide adequate oversight … filings accurately and in a timely fashion. Slate Hill Fire District – Procurement and Claims Processing …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsWoodbourne Fire District Audit Follow Up 2023M-98-F
… – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fUnified Court System Bulletin No. UCS-149
… Salary Deferral OSC will insert a row with the Reason code CSD (Courts Salary Deferral) which will be used to identify … rate or reduced due to the Salary Deferral legislation. A CSD row will be inserted as follows: If an employee holds a … sequence number using the Action/Reason code of PAY/CSD , and reduce the salary back to the salary achieved prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-149-april-2009-general-salary-and-location-pay-increases-employeesState Police Bulletin No. SP-87
… and to provide agency with instructions for payments and changes not processed automatically. Affected Employees State … and to provide agency with instructions for payments and changes not processed automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07State Agencies Bulletin No. 923
… Retroactive General Salary Increases will be processed in Pay Period 13L - paychecks dated 10/8/09 (Institution) and … Inconvenience Full Nights (replaces Earnings Code AIF ) PIC - Inconvenience Part (replaces Earnings Code IPP ) APC - … shift in the same biweekly pay period: Earnings Code: PIC Effective Date: 3/30/06 (Institution) or 4/6/06 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/923-arbitration-award-implementation-retroactive-general-salary-increasesContract #C001191 – Leadership Development Program for OSC
… Information, as it becomes available, will be available for download through the following links: Draft Contract , …
https://www.osc.ny.gov/procurement/contract-c001191Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… the Sheriff’s Department (Department) properly accounted for the financial operations of the civil division … controls were implemented. Receipts were issued for all payments received. Audit trail reports were reviewed … duties or implement compensating controls. Issue receipts for all civil judgments. Review audit trail reports for any …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Broadalbin Youth Commission - Financial Operations (2018M-19)
Broadalbin Youth Commission Financial Operations 2018M19
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and … monitored and accounted for the capital improvement project …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency … within the Town of Candor. The Company is governed by a five-member Board of Directors. Expenses for 2013 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityCity of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials … was provided to employees and elected officials. However, of the 150 total individuals we tested (142 selected … all eight elected officials), 14 employees or 10 percent of employees tested and one elected official did not complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Yates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage elected officials to complete the training. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Neck 1,139 0.9 63.8 36.2 3.9 0.0 60.0 37 1.1 Bay Ridge / Dyker Heights 1,084 0.8 31.2 86.3 0.0 0.0 13.7 23 0.7 …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Oversight of Mental Health Education in Schools
… districts and the education of approximately 2.6 million students statewide. The coronavirus disease 2019 (COVID-19) pandemic has presented many challenges to students, educators, and parents. Children already coping … example, the Department’s 2018 “Mental Health Education Literacy in Schools: Linking to a Continuum of Well-Being” …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsState Agencies Bulletin No. 924
… or Military Leave, and are in graded or trainee (SG 800) positions. Payable effective 3/29/07 Institution and … or Military Leave, and are in graded or trainee (SG 800) positions. Payable effective 3/27/08 Institution and … been paid by all agencies using the same Employee Record Number since the effective date of the increases, all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/924-arbitration-award-implementation-retroactive-general-salary-and-otherUnified Court System Bulletin No. UCS-148
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Section 37 of Judiciary Law and implementation legislation for collective bargaining agreements. Effective Date(s) … Criteria Employees must have been on the payroll for 120 full work days from 4/1/08 through 3/31/09 to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevityAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… program. TMA The 2024-25 Enacted State Budget introduced Temporary Municipal Assistance (TMA), additional funding for … August and can use account code 3089 - State Aid, Other (Temporary Municipal Assistance) to record the receipt of TMA … related to TMA payments: Chapter 53 of the Laws of 2025, Temporary Municipal Assistance Appropriation [pdf] TMA and …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaState Agencies Bulletin No. 1193
… Purpose To explain why the Retirement Plan check box in box 13 on form W-2, must be checked for most employees and … for Form W-2 require that the Retirement Plan check box in Box 13 be checked for all employees who are either: … To explain why the Retirement Plan check box in box 13 on form W2 must be checked for most employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give … both before and during the COVID pandemic, according to an audit released today by State Comptroller Thomas P. … the lives of many New Yorkers, including those vulnerable to addiction,” said DiNapoli. “Skyrocketing substance abuse …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). Our audit covered the fiscal year ended June 30, 2014. Background Baker Victory, a not-for-profit … As a result of the audit, Baker Victory hired a new CPA to review Baker Victory’s allocated costs. Further, the CPA and Baker Victory officials began taking steps to verify …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manual