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Village of Endicott – Budget Review (B4-14-7)

… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7

Town of Livonia – Justice Court (2015M-76)

… The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which … five-member Town Board, maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and surcharges of approximately $40,300. Key Findings The …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

North Salem Central School District – Audit Follow-Up (2022M-140-F)

… As a result, compromised accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, improperly access students’ private and personal information and/or modify accounting records to conceal malicious …

https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-f

Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)

… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Ischua and located in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367

Delaware County – Assigned Counsel (2016M-384)

… our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel … is located in eastern New York, consists of 19 towns and 10 villages and has approximately 48,000 residents. The …

https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384

State Comptroller DiNapoli Releases Municipal Audits

… Operations (Steuben County) Auditors found complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not properly reported. As a … The board did not properly segregate water billing and collection duties or establish compensating controls. In …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

CUNY Bulletin No. CU-447

… participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing … Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion … To pay eligible employees, use the Earn Code HBB and enter the following information into the Time Entry page: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycle

Wall Street Bonuses Rose In 2012

… but it is slowly adjusting to changes in its economic and regulatory environment,” DiNapoli said. "Profits and bonuses rebounded in 2012, but the industry is still … is still a very important part of the New York City and New York State economies." The industry reports that …

https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012

SUNY Bulletin No. SU-323

… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … dated 01/20/2022 between the State of New York, SUNY, and PBANYS allows specific SUNY providers that opt into a … providers have opted to participate in the pilot program and have selected an overtime rate of 2.5 times an employee’s …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-rates

State Agencies Bulletin No. 2029

… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … are affected. Background: The Department of Corrections and Community Supervision (DOCCS) has elected to extend the … shifts that begin at or after 11:00 pm on 02/09/2022 and at or before 10:59 pm on 03/09/2022 (Institution) or …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligible

Division of Diversity Management

… Division: provides guidance throughout the agency and facilitates policy to establish a fair, fully inclusive … Comptroller’s Executive Order prohibiting discrimination and harassment, as it's charged with helping implement all federal, State and local laws related to Equal Employment Opportunity offers …

https://www.osc.ny.gov/about/division-diversity-management

DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money

… payment program, which eliminates the need for persons and organizations to submit a claim for abandoned property of … (A.10219/S.9410) was sponsored by Senator Luis Sepúlveda and Assemblymember John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we want to make sure that every New Yorker can easily …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-money

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… through October 16, 2013. Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. The … Caledonia Joint Fire District Internal Controls Over Financial Operations …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… policies and procedures. The Board has adopted purchasing, investment, and code of ethics policies, as required by …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, … leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts … were overstated by 47 days. Key Recommendations Develop and adopt a comprehensive system of controls over leave time …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

Sherman Central School District – Claims Processing (2016M-352)

… Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which … totaled approximately $9.5 million. Key Findings The Board and District officials have not developed adequate written policies and procedures governing the claims processing function. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… July 1, 2014 through January 5, 2016. Background The Union Springs Central School District is located in the Towns … Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which … Union Springs Central School District Retiree Health Insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

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