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Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria … hours worked at other municipalities. Determine if Justice Court (Court) money is properly recorded, deposited and reported. … Town of Alexandria Justice Court Time and Attendance and Court Operations 2017M284 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… required health insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive … the clerk’s time records; therefore, she received overtime pay totaling $13,129 that was not approved in advance. The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Chautauqua County – Investments and Payroll (2016M-147)
… investment policy or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management … oversight of the investment program to ensure that all investments are made in the County’s best interests and …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Operational Advisory No. 6
… of the State Comptroller (OSC) has completed recording all re-appropriations contained in the 2026-2027 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2026, … apply to specific transactions. It is recommended that all Agencies read Chapter XVII in its ENTIRETY, since it …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersNewark Valley Central School District – Procurement (2022M-60)
… services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by … procuring goods and services. Compare billed prices to awarded contract prices to ensure the District is billed the … reasonable intervals to use a request for proposal (RFP) process to obtain proposals for professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60XVI.3.K Interim Reporting – XVI. Financial Reporting
… 1 GASB Codification Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the … basis. Process and Document Preparation: Interim financial reporting relates to only Governmental Fund financial … issues and disclosure requirements associated with interim reporting, and lists the interim reports that will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOversight of Disability Services (Follow-Up)
… Services (Report 2021-S-42 ). About the Program The State University of New York (SUNY) is the largest … are enrolled in at least one credit-carrying course to the State Education Department, for them to be included in the … annually on the status of higher education in New York State. Each fiscal year, SUNY Administration develops a …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followNYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… of the New York State Common Retirement Fund (Fund), has filed shareholder proposals with portfolio companies … executives are held accountable for any wrongdoing. Tesla has been the subject of news reports and allegations of … employees and retirees and their beneficiaries. It has consistently been ranked as one of the best managed and …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… ensuring transparency and accountability for New Yorkers. “My office will release an analysis in the coming weeks as …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetVacating Orders – Divorce and Your Benefits
… If the ex-spouse waives their interest in a member’s pension benefit after a DRO has been filed with NYSLRS, the … a Vacating Order served after retirement cannot change any pension payment option election required by the prior DRO. If …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersTown of Milo - Real Property Tax Exemption Administration (2018M-210)
… properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … Determine whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Accounts Payable Advisory No. 13
… Subject: Disabling Voucher Matching Guidance: It has come to our attention that several agencies have disabled or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsUnified Court System Bulletin No. UCS-45
… Employees in Bargaining Unit SY represented by New York State Supreme Court Officers Association, Bargaining Unit F8 … Association and Bargaining Unit S9 represented by New York State Court Clerks Association Effective Date Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtState Comptroller DiNapoli Releases School District Audit
… records contained insufficient documentation to support residency or exceptions to the policy. Find out how your …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditState Agencies Bulletin No. 1202
… to the SSN Decoupling conversion Affected Employees Users of the New York State Payroll System Effective Date(s) The changes described in this Bulletin became … available in PayServ on October 30, 2012. Implementation of the NYS Empl ID as Empl ID in PayServ is scheduled for …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payservDiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… of Motor Vehicles (DMV) has not done enough to prevent automotive repair shops and inspection stations from … A review of DMV data identified approximately 23,600 automotive businesses with expired licenses or registrations. … tax parcel data and found an additional 266 potential automotive business locations that were not registered with …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… nonfilers and the local government’s current AFR status can be found on OSC’s website at: …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136North Brookfield Fire District – Board Oversight (2026M-2)
… and file required AFRs with the Office of the New York State Comptroller (OSC). As a result, the Board had … this audit pursuant to Article V, Section 1 of the State Constitution and OSC’s authority as set forth in … current AFR filing status at: https://web.osc.state.ny.us/localgov/afr-non-filers/ …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2DiNapoli: LIRR On-Time Performance Falls Short
… estimates that delayed trains were late by an average of 13.2 minutes (up from 12.9 minutes in 2015), but this estimate excludes canceled or terminated trains. For … report also found that performance deteriorates during the morning and evening peak periods when demand is the greatest. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-short