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Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2016 through August 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… officials could take additional steps to increase physical accessibility to programs and services provided at selected … facilities. Key Findings Of the 781 applicable physical accessibility components (components) we reviewed, we … consider taking additional steps to increase physical accessibility at selected Town facilities. Specifically: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… officials could take additional steps to increase physical accessibility to programs and services provided at selected … facilities. Key Findings Of the 814 applicable physical accessibility components (components) we reviewed, we … consider taking additional steps to increase physical accessibility at selected facilities. Specifically: 26 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers … Town of Canajoharie Town officials properly budget for and allocate sales tax revenue …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… officials could take additional steps to increase physical accessibility to programs and services provided at selected … facilities. Key Findings Of the 297 applicable physical accessibility components (components) we reviewed, we … consider taking additional steps to increase physical accessibility at selected facilities. Specifically: 17 …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … 2015. Background The Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) is an association … HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditTown of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of July 2022, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of September …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fNassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for … January 31, 2016. Background The Nassau County Board of Cooperative Educational Services (BOCES) is an association … Nassau County Board of Cooperative Educational Services Claims Auditing 2016M164 …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… officials could take additional steps to increase physical accessibility to programs and services provided at selected … facilities. Key Findings Of the 538 applicable physical accessibility components (components) we reviewed, we … consider taking additional steps to increase physical accessibility at selected City facilities. Specifically: 31 …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time requests, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… officials could take additional steps to increase physical accessibility to programs and services provided at selected … facilities. Key Findings Of the 144 applicable physical accessibility components (components) we reviewed, we … consider taking additional steps to increase physical accessibility at the Town Municipal Center. Specifically: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being procured. The SFS is configured to use UNSPSC (United Nations Standard … are over 50,000 Category Codes that are configured in the SFS. Where a Category Code field is used or required, it … The Commodity Code ChartField is used to categorize an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeCity of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… officials could take additional steps to increase physical accessibility to programs and services provided at selected … facilities. Key Findings Of the 293 applicable physical accessibility components (components) we reviewed, we … consider taking additional steps to increase physical accessibility at selected City facilities. Specifically: 25 …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Comptrollers DiNapoli, Lander Urge Fellow Netflix Investors to Support Workers' Rights
… shareholders to support their joint proposal urging the streaming service to uphold its employees’ rights to freedom of association and collective bargaining. Their shareholder proposal will be subject to a vote at the company’s annual meeting on June 1, 2023. “Workers have …
https://www.osc.ny.gov/press/releases/2023/05/comptrollers-dinapoli-lander-urge-fellow-netflix-investors-support-workers-rightsDiNapoli: Trouble Ahead for Local Governments and Schools
… The COVID-19 pandemic has negatively affected many local … and state aid is reduced or delayed, DiNapoli called on the federal government to provide aid to local governments … are under extreme fiscal pressure. Costs for fighting the pandemic are adding up while revenues are rapidly …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Federal receipts include all monies received from the Federal Government. Most of these receipts are grants … Federal Operating Grants Click here to download the table below as a Microsoft Excel file . Reporting Class … Federal receipts includes all monies received from the Federal Government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… pdf] Audit Objective Determine whether Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials ensured … Determine whether Monroe No 1 Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156State Agencies Bulletin No. 868
… Purpose To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular … to employees with the appropriate wage, income and benefit information. 2008 Form W-2 Content 2008 Form W-2s will … To provide agencies with content information for the 2008 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008