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State Agencies Bulletin No. 1895
… Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll … transactions on the workday following the file submission deadline. Deductions Transactions Entry into General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesVillage of Weedsport – Financial Management (2025M-76)
… between revenues and expenditures accumulated over time, is a key measure of a village’s financial condition. Fund … and enables long-term financial planning. The Board is responsible for managing the Village’s fund balance, which … more fund balance than available in the 2024-25 and 2025-26 fiscal year budgets. The Board also did not adopt an …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Town of Spencer – Disbursements (2025M-35)
… approximately $2.1 million during the audit period. It is the responsibility of the Board to conduct a thorough and … that were not included on a Board-approved abstract, which is a list of all claims that have been audited and approved … claims are not audited or lack sufficient support, there is an increased risk that inappropriate disbursements could …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Cost-Saving Ideas: Overtime Planning and Management
… legal counsel, as appropriate. AWS examples Five-day flex schedule: Regular start and end times, but allows for changes … actions relating to overtime, keep in mind that Federal Fair Labor Standards Act provisions (29 USC Sections … the State's Taylor Law (Civil Service Law article 14). Resources Local Government Management Guide: Personal Service …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … appointed the clerk to act as his bookkeeper. However, the New York State Attorney General’s office has expressed the … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Alden , Town of Bainbridge , Cortland County , … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of Village of Alden Town of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Department of Health: Medicaid Claims Processing Activity Oct. 1, 2017 Through March 31, 2017 (2017-S-63) Auditors …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … a total assessed value of $16.4 million and found that 27 exemptions (45 percent), totaling approximately $1.5 …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, mismanagement, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5State Comptroller DiNapoli Releases Municipal & School Audits
… assets included items such as computers, cameras and night vision goggles. Also, one board member did not complete the …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… for administering the Electronic Death Registration System used to electronically register deaths that occur in …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsWorld Trade Center Presumption – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e World Trade Center Presumption
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionState Comptroller DiNapoli Releases City of Newburgh Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review (Orange County) The significant … New York State Comptroller Thomas P DiNapoli today announced the completion of the City of Newburgh budget review …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewAccounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestGreen Tech High Charter School – Payroll (2023M-157)
… (School) officials accurately paid employees’ salaries and wages. Key Findings Officials: Made payroll … $17,700 made to 44 employees. Key Recommendations Issue and maintain payroll status change forms and ensure timesheets are prepared and submitted for all …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Webb - Ski Collections (2018M-188)
… deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, 2,400 ski …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
… diesel fuel inventory records, leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Fort Edward Union Free School District - Financial Condition (2019M-245)
… for revenue enhancement, cost savings opportunities and to fund the tax certiorari liability. District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245