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Tompkins County Public Library – Financial Management (2015M-250)

… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …

https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250

Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)

… Determine whether the Town of Owasco Town Town Assessor Assessor properly administered select real property …

https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should … The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… 2014 through February 28, 2015. Background The Watervliet Housing Authority is located in the City of Watervliet in … Watervliet Housing Authority Timekeeping and Leave Records 2015M186 …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

CUNY Bulletin No. CU-705

… paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution Lag. OSC Actions OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changes

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all … parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. Require … adequate supporting documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees. …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m

SUNY Bulletin No. SU-285

… purpose of this bulletin is to notify agencies of a change in the dues Increase. Affected Employees SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Date(s) … purpose of this bulletin is to notify agencies of a change in the dues Increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-285-united-university-professions-uup-dues-increase

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-codes

Statement 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-proposal

South 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-31

Village 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-265

Bond 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-2020

Truxton 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-8

DiNapoli 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-legislation

Barnard 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-145

Chenango 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-2014m

Aurora-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-208