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Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… For the Children with Special Needs program, we found that client files were not always available or complete. We …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Fire Safety (2015-MS-1)
… ten letter reports to the following municipalities: Cities of Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , … [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , … and Patchogue [pdf] . Purpose of Audit The purpose of our audit was to determine if local government officials’ use …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… DIBID, five members who represent commercial tenants, one residential tenant member, three City members, one County …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the period … did not have written procedures for reconciling the water processed by its water system and purchased from the Village with the water … Town of Monroe Water System Accountability and Electricity Cost Savings …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected five-member Town Board composed of … fuel purchases and recorded usage determined that the Town is unable to account for approximately 2,510 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… of North Hempstead, Nassau County. The Village is governed by an elected Board of Trustees comprising a Mayor and four … quotes before purchasing goods and services as required by the Village’s procurement policy. The Board does not …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301City of Amsterdam – Budget Review (B25-5-5)
… Mayor submitted the 2025-26 proposed budget to the Council on May 6, 2025, or 35 days after the Charter-established … future proposed budgets are submitted to the Council on or before the deadline. Continue to evaluate and explore … Review appropriations for real property taxes on City-owned property and make modifications to the water …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5State Comptroller DiNapoli Releases Municipal Audits
… process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business practices. As a result, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… New York State Comptroller Thomas P. DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New York State Common Retirement Fund as the number one … New York State Comptroller Thomas P DiNapoli released the following statement today after the Asset Owners …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskSUNY Bulletin No. SU-188
… as a term and condition of employment The housing is on the business premises of the employer The housing is … that is subject to all tax withholdings and is reportable on the employee Form W-2. OSC Actions OSC has created Time … of transactions. The Earnings Code HAS will appear on the payroll register. The Earnings Code description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-188-new-earnings-code-employer-provided-housingState Agencies Bulletin No. 1717
… reversal due to overpayment Deceased employees whose check is being exchanged to the next-of-kin or estate Background … must: Ensure correct address information for next-of-kin is on the AC1476 Report of Check Exchange. Ensure the employee’s address is up to date on the Modify a Person page in PayServ. Verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… than $28 million in unused gift cards that New Yorkers can claim . “Spend those gift cards you get this holiday season, … we want to make sure if you do, you know you can always claim it by going to our website. Funds sent to our office … been issued a refund, or if the card was purchased with an existing store account. If the owner’s information is not …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCUNY Bulletin No. CU-294
… Purpose To provide agencies with information for the manual processing of the Ratification Bonus. Affected … Date(s) Ratification Bonus Payments may be processed for all eligible annual and hourly employees for Pay Period 26C, … retroactive Ratification Bonus payment is to be paid to all eligible annual employees who are Active or on a Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkVI.2.A Appropriation & Segregation Overview – VI. Budgets
… liabilities incurred continue to be available until the lapse date for that budget pursuant to State Finance Law §40. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewState Agencies Bulletin No. 2212
… Purpose: The purpose of this bulletin is to notify agencies that OSC … returns from financial institutions. OSC will prepare all transactions to be submitted to SFS for check printing … overpaid by the agency. OSC will prepare transactions for all direct deposit reversals received from financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsUnified Court System Bulletin No. UCS-332
The purpose of this bulletin is to inform agencies of the processing of the 2023 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-332-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 2169
… the following information: Country - Employees country of origin Elig Income Code – The income code the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatySupplemental Payments to Executive Employees
… has a formal supplemental compensation program and whether the payments under the program were warranted and justified. … process for senior management. The CEO meets with all the senior executives each December to discuss their … of the employees submitted both Goal and Achievements in all three years. Further, WCHCC officials could not provide …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesFinancial Condition and Outlook
… financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New York Health Science Center at Brooklyn (also known as SUNY Downstate Medical Center [or … School of Public Health, and the University Hospital of Brooklyn (Hospital). Downstate employs about 8,000 faculty …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookControls Over Vehicle Use and Transportation-Related Expenses
… to effectively monitor and ensure accountability over its vehicle use and maintenance expenses. The audit covered the Department’s vehicle use and maintenance expenses for the period from … repair shops for parts and/or service, depending on the vehicle type and service needed. As of March 2020, the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expenses