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Town of Owego – Shared Services Facility Capital Project (2022M-42)
… the Supervisor made interfund advances of approximately $2.5 million to pay Project expenditures without Board … source and still owed the part-town general fund $1.2 million, which may result in an inequity to the part-town … finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of Islandia – Overtime (2023M-121)
… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper claims. Village … all claims contained adequate supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document whether claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170State Agencies Bulletin No. 145
… automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately Automatic … the amount an employee should have been paid for a closed contract period, the adjustment will automatically be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentYates County – Court and Trust Funds (2025-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Ramapo Central School District – Textbooks Loaned to Nonpublic School … Thomas P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 683
… Purpose To update the current Security increment code system to incorporate the changes necessitated by the … created to reflect only one meaning for each Increment Code. Under the previous Increment Code system, employees whose base salary is below Job Rate … To update the current Security increment code system to incorporate the changes necessitated by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Agencies Bulletin No. 2050
… Technology Services (ITS), provide and support MFA options to users. Agency Actions Agencies are required to inform their staff of the upcoming changes to NYSPO. Agencies may direct staff to instructions for setting up MFA in NYSPO. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineState Agencies Bulletin No. 2409
… purpose of this bulletin is to inform agencies of how the premium overtime earnings for “Reported”, employees discussed … and nonexempt from the FLSA. An employee may deduct the premium overtime earnings on their taxes so long as the … 31, 2025. Eligibility Criteria: “Reported” employees with premium overtime earnings paid in 2025 will be included in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2409-reporting-premium-overtime-earningsState Police Bulletin No. SP-244
… Employees: All employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … 11/01/2024, end dated on 10/31/2025 and will be processed in the Administration Pay Period 17L check dated 12/04/2024. Eligibility Criteria: Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitCUNY Bulletin No. CU-430
… agency procedures for reporting rate increases, lump sum payments and adjustments for "miscellaneous earnings. … 7/1/04, 7/1/05, 7/1/06, 1/1/07 and 12/31/07 Lump Sum Payments may be submitted in Pay Period 8C (Institution), … agency procedures for reporting rate increases lump sum payments and adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-430-retroactive-rate-increases-and-lump-sum-payment-locksmithsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced … greenhouse gas (GHG) emissions and helping safeguard the New York Common Retirement Fund’s (Fund) long-term … About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… that people who may be facing housing discrimination get the attention and prompt resolution they deserve.” CCHR … responded timely and tracked cases effectively. Delays in Case Resolution Auditors reviewed 29 inquiries with … responding to an alleged housing discrimination complaint. In a sample of 46 cases, CCHR staff entered both the receipt …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Bellmore Union Free School District , … BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City School District and … or email: [email protected] . Bellmore Union Free School District – Financial Condition (Nassau County) …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Franklinville , Town of Jefferson , City of Olean and the Walworth-Seely Public Library . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… then results in an outstanding Accounts Receivable Item (AR) for the award. This AR Item amount then populates OSC’s drawdown worksheets. The … projects, these transactions will not create any bills or AR Item amounts and the Contract status is set to PENDING. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… said. “It is important that President Biden’s relief package is passed to prevent cuts to vital services in New … how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Classification of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds … 20,252,155 79,834,989 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34