Search
Village of Harriman – Water Department Billing (2014M-311)
… with the Village code. Village officials did not bill two commercial customers because those customers had broken water …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… are reasonable. The tentative budget complies with the tax levy limit. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewMechanicville Housing Authority – Tenant Rents (2015M-246)
… Findings Not all employees who collect rent have unique user names and passwords in the computer system. Authority officials do … collecting tenant rents has a unique user name and password in the computer system. Generate and review audit …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … 11,000 residents. The Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an adequate process for preparing, adopting or amending budgets, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273II.3.B Establish Control – II. New York State Financial Accounting
… Financial System (SFS) also controls the accounting and release of payments during the fiscal year, contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlOverview – Enhanced Reporting
… Every month, you use Retirement Online to report your employees’ earnings and the number of days they worked to NYSLRS. You also report and forward employee … you need to adjust previously reported information, you submit adjustments through Retirement Online . You report …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewBroadalbin-Perth Central School District – Cash Management (2020M-65)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program. As a result, … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical manner. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mSalem Central School District - Purchasing (2019M-105)
… and services that were not required to be competitively bid. Key Recommendations Maintain adequate documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Town of Seneca Falls - Procurement (2018M-143)
… including written requests for proposals, written quotes or verbal quotes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Law Pertaining to SUNY Police Officers
… Overview 2 A law pertaining to SUNY police officers was enacted on December 18, 2015. Chapter 561 … officers who were members of the New York State and Local Employees’ Retirement System (ERS) to … Sheriffs, Undersheriffs and Deputy Sheriffs plan, or State Correction Officer and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersComptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Annual Review of MTA Finances
… gaps by implementing its budget reduction program and transformation plan, and raising fares and tolls. Management … many as 3,886 positions, which could require layoffs. The transformation plan would refocus the operating agencies on … are completed on time and on budget. The MTA expects the transformation plan to yield $535 million in savings annually …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 88-27
Whether a village which has terminated its paid fire department is still obligated to pay a disabled village firefighter his full salary pursuant to General Municipal Law 207a
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-4
… a privately-owned channel); (authority to utilize the services of the town highway department to dredge a … VIII, §1; TOWN LAW §32(1): A town may expend current tax monies to dredge a privately-owned waterway within the … general fund. You ask whether a town may expend current tax monies and utilize the services of the town highway …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Unified Court System Bulletin No. UCS-350
… inform agencies of OSC’s automatic processing of the April 2025 Location Pay, Location Pay Mid-Hudson and Senior Officer … for an increase in Location Pay effective April 1, 2025 for employees located in the City of New York and the … the Senior Officer Series Differential effective April 1, 2025, for eligible employees. In addition, consistent with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesOpinion 88-79
… the construction of a hydro-electric facility. The UDAG Agreement provides that any income earned by the village from … of any loan, constitutes "program income". The UDAG Agreement and Closeout Agreement, the latter of which defines the rights and …
https://www.osc.ny.gov/legal-opinions/opinion-88-79State Agencies Bulletin No. 1129
… February 15, 2012 will not be transmitted to PayServ in time for the first pay period in April 2012. OSC will begin … Full Dress Rehearsal. Any Position Pool in PayServ that does not match a Cost Center in the file provided by SFS … 1, 2012, Agencies need to review this list and determine what action is required. If the Cost Center is still required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 2002-17
… and as one of the prime contractors, on a town building construction project subject to General Municipal … is in response to your inquiry concerning a proposed town building construction project, governed by General Municipal … erection, construction, reconstruction or alteration of a building, when the entire cost of the work will exceed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17