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Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… services. Key Findings The Board and District officials did not always seek competition for professional services. As … between July 1, 2023, through June 30, 2024: Officials did not seek or provide documentation to support the … provider since 2006 without seeking competition. Officials did not adhere to the District’s written policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentOnondaga County – Court and Trust Funds (2025-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2024 through September 3, … by court order. Additionally, in certain circumstances, funds from estates are entrusted to the CFO for safekeeping … of internal controls to account for and safeguard these funds. Key Findings Although we discussed minor discrepancies …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3State Comptroller DiNapoli Announces Municipal Audits
… benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities … School District) spent approximately $2.4 million more for electricity than the benchmark rate used by auditors. … records and reports accurately and properly accounted for all financial activities. Although the board did not …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… (DOH) found that medications and potentially hazardous medical supplies were unaccounted for at its School-Based Health Centers (Centers). “The state Department of Health oversees … copy of the audit is available here: http://www.osc.state.ny.us/audits/allaudits/093015/13s34.pdf Click here for a list …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… New York State Comptroller Thomas P. DiNapoli today announced … of Hyde Park to convert an abandoned gas station located at 1381 Route 9G to community green space. The Oil Spill … our community.” “This is a wonderful example of government working together to solve problems. The Town is very …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkDiNapoli: January Tax Collections Fall Short
… through the first 10 months of the state’s fiscal year rose 1 percent from last year to $58.9 billion, but were $367.3 million below the … less than updated projections. State operations totaled $16.4 billion through January, which was $131.6 million less …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… today announced that ExxonMobil has agreed to implement the shareholder request that the company analyze how … New York State Common Retirement Fund (the Fund) and the Church of England, received landslide support from more than 62 …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeApplying for Benefits – State Police Plan
… manner. You can file for a service retirement benefit online. Sign in to your Retirement Online account , go to the … Fax — To send by fax, please include your name, NYSLRS ID, phone number and the person or department you wish to reach. …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefitsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … plans, it has used available fund balance and reserves to avoid significant real property tax increases. The board … balance at the end of all three fiscal years. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of … town police department, appoint a chief of police and such officers and patrolmen as may be needed and fix their …
https://www.osc.ny.gov/legal-opinions/opinion-89-55State Agencies Bulletin No. 2186
… agencies with instructions to update Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected … legislation authorizing the creation of a new Tier 6 pension plan. Members of this tier enrolled in a retirement system …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andLegal Aid Society
… our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyXII.6.O Paying Retainage – XII. Expenditures
… including any amounts that the Business Unit will be withholding as retainage. When processing the voucher, the … Account Code Description 58951 Used when temporarily withholding funds from contract payment(s). 60321 Used when temporarily withholding funds from grant payment(s). 60750 Used when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageVI.2.B Policies/Laws – VI. Budgets
… Segregations Effective October 1, 2015, all appropriations will be fully segregated. There are two kinds of segregations … The sum of the available and any reserve segregations will total the appropriation amount. During conversion, any … segregated in appropriations enacted in 2014-15 and prior will be converted into a reserve segregation. Appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsState Comptroller DiNapoli Releases School District Audits
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. East Greenbush Central School District – Leave … risk of unauthorized use or access that could result in important data loss and a serious interruption in …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1896
… Actions OSC Payroll will begin Fiscal Year End activities on March 25, 2021 for the paychecks dated April 8, 2021 … changes to the FY 2021 Department Budget Table USA rows on or after March 25, 2021 until the April 8, 2021 paycheck … changes to the FY 2021 Department Budget Table USA rows on or after April 1, 2021 until the April 14, 2021 paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionBest Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include … are of greater severity and demand immediate attention. For example, if the payroll process is identified as a …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices