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City of Amsterdam – Recreation Department (2023M-29)
… in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers … cost of $10 per person, about 28 people paid to attend the day of this event. Key Recommendations Ensure adequate …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Tioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored … Determine whether Tioga County County Department of Social Services Department officials adequately monitored …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Philipstown – Financial Management (2024M-100)
… Water District’s (GLWD’s) operation and maintenance (O&M) costs. As a result, during the audit period, the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… receive Agency support include State mortgage and sales tax exemptions, real property tax abatement and low interest bonds. The Agency reported …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectRapids Fire Company – Credit Cards (2023M-86)
… users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) … or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not perform the … card purchases are supported and conduct a thorough review of the purchases prior to payment. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Georgetown Fire District – Board Oversight (2014M-264)
… separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an … or that annual financial reports were prepared and filed in a timely manner. The Board did not annually audit the … and that annual financial reports are filed with OSC in a timely manner. Annually audit the Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
Town of Canandaigua Fund Balance Water Operations and Information Technology 2017M109
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109City of Rye – Boat Basin Fund (2013M-289)
… for the period of January 1, 2012 through June 30, 2013. Background The City of Rye is located in Westchester … for calculating these annual increases. From 2009 through 2013, the City has charged an annual flat fee of $88,367 for … the Boat Basin fund, during fiscal years 2009 through 2013, using the last cost allocation methodology in 2001 and …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… of $38.2 billion through the first half of the fiscal year were $675.6 million higher than the latest projections … according to the state monthly cash report and a mid-year report on revenue and spending trends released today by … P. DiNapoli. The General Fund ended the first half of the year with a balance of $10.7 billion, up 33 percent from a …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli Calls for Improvements to Capital Planning Process
… dollars, federal aid and long-term borrowing proceeds – to support its capital program, with another $9.6 billion proposed for the upcoming fiscal year, according to a report released today by State Comptroller Thomas P. … for the coming years, concludes that reforms are needed to ensure that New York State is spending its billions of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processState Agencies Bulletin No. 1892
… Purpose The purpose of this bulletin is to inform agencies of the updated IRS … 31, 2021. OSC Actions OSC has updated PayServ with the new Federal and New York tax requirements for 2021. OSC continues to use the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021DiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure … requirements so that only eligible students receive the benefit of a lower tuition, according to an audit by … The State University of New York SUNY needs to make sure its campuses are upholding instate residency …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Project Activities provide the functional breakdown of a … not use standard activities. For example, if an agency is tracking individual tasks for a project to meet a … specific project. Establishing an Activity in the Project Guide To establish an activity, see JAA-PPM101-035, Create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … records and reports. In addition, the duties related to billings, collections and record keeping were not … multiyear financial plans, policies or procedures to establish financial goals and govern budgeting practices …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2215
… OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments … 190 of the Laws of 2023 provides for an increase in Location Pay for employees located Downstate who are … OSCs automatic processing of the April 2024 Increases to Location Pay and Location MidHudson Pay and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… the amount of a refund, the appropriate bank account for a refund, and the appropriateness of a refund. CUNY made … fraud, waste, and abuse. Overpayments were also identified for large-dollar refunds (i.e., $15,000–$20,000) that were … sample of book advances. However, the level of exceptions for book advances was significantly lower, at 5 percent. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountSubway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … statistic based on computerized train tracking information for the numbered subway lines (except the 7 line) and from … services that provide limited service to carry the same weight in the overall average as a line that runs more …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentOversight of Sidewalk Sheds
… Laws that serve to promote the safety of people who visit, live, and work in the City. DOB is also responsible for the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsSUNY Bulletin No. SU-302
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesSUNY Bulletin No. SU-388
… Downstate Location Stipends. Affected Employees: Employees in the State University Graduate Student Negotiating Unit … between the State of New York and GSEU, provides for a location adjustment to employees whose work site is New York City, Suffolk, Nassau, Rockland, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-represented