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Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Operational Advisory No. 36
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … in SFY 2024-25 , and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.9 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mGarden City Union Free School District – Overtime (2016M-382)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, 2016. … by an elected five-member Board of Education. Expenditures for the 2015-16 fiscal year were approximately $103.3 … request form and that addresses the approval of overtime for emergencies or unforeseen circumstances. … Garden City …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. … totaling approximately $19,000, where proper documentation for hours worked was not maintained. We found 207 overtime hours, totaling $9,470, worked by 19 employees for which overtime forms were not submitted. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Village of Green Island – Water Fund Financial Condition (2015M-237)
… elected seven-member Village Board. For the 2014-15 fiscal year, general fund budgeted appropriations were approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Irvington – Selected Financial Activities (2015M-265)
… receive any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive …
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
… the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) … school districts to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020DiNapoli Statement on Governor's Veto of Transparency Legislation
… Gov. Kathy Hochul’s veto of legislation that would have increased transparency on state spending and was supported unanimously in both the … regarding Gov Kathy Hochuls veto of legislation that would have increased transparency on state spending …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… to students receiving special education services from 2022-23 through 2023-24. These findings occurred because …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8RFP#0008 – Audit of OSC Internal Controls
… in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: https://get.adobe.com/reader/ … The Office of the State Comptroller OSC is …
https://www.osc.ny.gov/procurement/rfp0008Opinion 2024-1
… standard, expenditures to support two privately owned football stadiums ( Murphy , 28 NY2d 80); Schulz , 216 AD3d …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1State Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – … Employee Leave Benefits (Livingston County) Officials have not adopted adequate security policies and procedures to … P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… and separate from the Town of Smithfield in Madison County. The District, which is governed by an elected … fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the Board with bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Continuity of Operations Planning (Follow-Up)
… Continuity of Operations Plans (COOPs), which each State agency should have in place for each of its … documents (Guidance) intended to aid agency planning teams when they prepare COOPs. The Guidance incorporates a … based on generally accepted continuity methodologies from both the public and private sectors. Further, the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… (Committee). Key Findings The Committee and Board have not established effective internal controls over the … reconciliations are not performed and Committee members do not review monthly reports provided by the Director for … allowable inspection fees and penalties, it could nearly have generated sufficient revenue to more closely match its …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueState Police Bulletin No. SP-142
… Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of … 2009 provides for an annual Expertise Payment to employees in Bargaining Unit 62. Effective Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/05/12 Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-142-2012-state-police-expertise-payState Agencies Bulletin No. 1403
… Purpose To inform agencies of procedural changes in PayServ related to assigning chartfield data to current … Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. … agencies will be able to add/update accounting information in PayServ using the statewide chartfield strings. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1403-new-york-state-payroll-system-payserv-conversion-statewide-financialOversight of School Fire Safety Compliance (Follow-Up)
… New York City. Our initial audit report, which was issued on August 24, 2016, covering the period January 1, 2013 … report. Of the four prior audit recommendations, two have been implemented and two recommendations have been partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367