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Operational Advisory No. 36
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will not be available in SFY 2024-25 , and account code 55220 should be used for …
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)
… 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. The Village, which has approximately …
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
… "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) authorizing local governments and school districts to spend or temporarily transfer moneys in …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Charter School (School) officials accurately billed and collected tuition. Key Findings Although School officials accurately billed and collected basic tuition totaling $2.14 million, officials … of the amounts billed or ensure billings were accurate and did not establish adequate procedures for tuition …
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 … budgeting policies and procedures to guide officials in preparing realistic budgets and fund balance estimates. …
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)
… York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire protection to the …
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)
… 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … 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-208SUNY Bulletin No. SU-212
… annual salary for the calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member 21P ) and agency shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-212-united-university-professions-uup-change-dues-structureSUNY Bulletin No. SU-226
… annual salary for the calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member 21P) and agency shop fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-226-united-university-professions-uup-change-dues-structureTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… fund. Customers were overcharged for water and sewer late penalties in 2017 by $8,654. Key Recommendations Prepare … and repay all outstanding interfund advances. Ensure late penalties are properly computed on overdue customer …
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)
… Determine whether District officials implemented a system to ensure that payroll was properly segregated and that … agreed with our recommendations and indicated they planned to initiate corrective action. …
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)
… Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … excess balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced … records or contract with an independent public accountant for an audit. Key Recommendations Prepare monthly bank …
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)
… through June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected five-member Board of … Board did not audit individual claims prior to payment. Library officials did not obtain the required number of …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Town of Hartwick – Water District Operations (2017M-250)
… some District users. Key Recommendations Continue working with engineers to resolve remaining water meter issues. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250City of Yonkers – Procurement of Professional Services (2017M-268)
… sought competition when procuring professional services for the period July 1, 2015 through June 30, 2017. Background The City of Yonkers is located in … seek competition when procuring professional services from 22 providers totaling approximately $9.2 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Jefferson Community College – Procurement (2017M-156)
… of goods and services was appropriate and compliant with competitive bid statutes and College policies for the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Saratoga Youth Recreation – Financial Activities (2016M-258)
… the Program’s financial activity was properly recorded and reported and that Program moneys were safeguarded for the period … joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258