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State Agencies Bulletin No. 2019
… a Comp Rate Code of HRY (Grade 600 or 800) * Note: The Payroll System is unable to differentiate between seasonal … If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired, or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Fund (PN) 8021 Fund Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning of Year: $000 $100 The changes affect only the basis of accounting and …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsTuition Assistance Program – LIM College
… of Educations Rules and Regulations when certifying st …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … structurally balanced budgets with reasonable estimates for revenues and appropriations for the general, sewer and … periodically review the bank statements and canceled check images which could help identify an improper disbursement. …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School District Audits
… funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health … Rochester Union Free School District – Procurement (Monroe County) District officials did not always procure goods and … Tonawanda Union Free School District – Change Orders (Erie County) The board and district officials did not properly …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… [read complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely … Did the Village of Coxsackie Village Treasurer Treasurer maintain and provide …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Opinion 90-27
… the Town Law and the Village Law to provide authority for the establishment of joint fire districts without … the Village Law (§22-2210 et seq. ) provide the procedures for establishing, financing, and operating joint fire … board and the village board shall hold a joint meeting for the purpose of jointly proposing the establishment of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Town of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 … adequate oversight. The Board adopted unrealistic budgets. For example, the Board continuously adopted budgets that …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also … for 59 claims totaling $51,519, or establish procedures to detect and prevent duplicate payments. In fact, auditors … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… Since school officials did not procure goods and services in accordance with the established policy and procedures, … Specifically, officials did not use competition for 18 purchases totaling $543,474 out of a sample of 21 … purpose or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … hours claimed on his timesheet and four officers were paid for days off to which they were not entitled. Further, leave …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Hourly Based Information Technology Services
… vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of experience; and (iii) exclusively for hours worked. Background In November 2012, the Division of the Budget and OGS jointly …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesSullivan County – Fiscal Stress (2013M-81)
… from January 1, 2011, through August 8, 2012. Background Sullivan County has a population of 77,547, is located in the … Sullivan County Fiscal Stress 2013M81 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Newark School District Public Library – Board Oversight (2014M-54)
… 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of … Newark School District Public Library Board Oversight 2014M54 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Niagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $4.1 million. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Town of Rensselaerville – Financial Operations (2012M-168)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s operating funds’ …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittstown – Records and Reports (2013M-5)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … is the legislative body and has overall responsibility for managing operations. The Board comprises four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Compliance With Payment Card Industry Standards
… the Thruway Authority (Authority) complies with Payment Card Industry Data Security Standards. Our audit scope covers … are automatically replenished with the customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsState Agencies Bulletin No. 409
… the Payroll System upgrade. Affected Employees Teachers in Pay Basis Code 21P Overview Contract Pay is the process used by the Payroll System for teachers whose pay basis code is 21P to equally … of the academic year are stored in the Payroll System for each individual agency. All dates are set up on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachers