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Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… totaled approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive Director …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186CUNY Bulletin No. CU-705
… changes. Affected Employees CUNY employees with health insurance coverage through the City of New York Employee Benefits … The City of New York has notified OSC that certain health insurance rates are changing for CUNY employees with health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town credit cards … Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mSUNY Bulletin No. SU-285
… salary of $31,177 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $31,178 or more is 1% of the adjusted biweekly gross. There is no maximum amount of annual Dues. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-285-united-university-professions-uup-dues-increaseOperational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State … for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has been …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… Americans, would decimate vital programs that millions of New Yorkers rely on. His proposal also creates real consequences for the state budget, putting New York's taxpayers on the hook for billions of dollars in …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalSouth Jefferson Central School District – Payroll (2024M-31)
… paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether … increases from one paycheck date to the next paycheck date for 76 employees totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Village of Irvington – Selected Financial Activities (2015M-265)
… which has approximately 6,500 residents, is governed by an elected five-member Board of Trustees. Budgeted … amount owed to the Village. Key Recommendation Request a copy of all amendments to the agreements for which the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Determine whether Truxton Academy Charter School School officials accurately billed and collected …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8DiNapoli Statement on Governor's Veto of Transparency Legislation
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have increased transparency on state spending and was supported unanimously in both the State Senate and Assembly: “I am very disappointed the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationBarnard Fire District – Financial Condition (2015M-145)
… managed the District’s financial condition and operations for the period January 1, 2013 through December 31, 2014. … Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million. Key Findings The … did not adopt detailed budget policies and procedures for accurately estimating revenues, expenditures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… to examine the Company’s controls over financial activity for the period January 1, 2013 through September 9, 2014. … The Company is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of … and six elected Business Officers, who are responsible for the Company’s overall financial management. During our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mAurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. … competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its … officials obtain and retain quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… adjustments in 2017 totaling $228,146 without Board approval. The water and sewer funds do not pay administrative … an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding … Ensure late penalties are properly computed on overdue customer accounts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160New Hyde Park Fire District - Payroll (2018M-165)
… payroll checks are distributed. Ensure timecards for all employees are reviewed and approved by their direct …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Town of Carrollton – Justice Court Operations (2018M-21)
Town of Carrollton Justice Court Operations 2018M21
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21East Meadow Public Library – Claims Auditing (2017M-275)
… conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. Background … not obtain the required number of quotations or proposals for five purchases totaling $27,129. Key Recommendations … procurement and purchasing policy before approving claims for payment. …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275