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Town of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148IX.12.A Key Provisions – IX. Federal Grants
… grant awards and fund disbursements to states; States must draw federal funds in amounts necessary to fund only “actual … interest calculations if the total annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsPenn Yan Central School District – Network Access Controls (2021M-79)
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Town of North Greenbush – Town Clerk (2017M-132)
… report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Middleburgh Central School District - Information Technology (2019M-115)
Determine whether the Board and District officials adequately safeguarded data from potential abuse or loss
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115County of Rockland - Budget Review (B19-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Latham Fire Department – Length of Service Awards Program (2016M-279)
… system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, … did not maintain an adequate recordkeeping system for the LOSAP attendance records and has not established procedures … establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure the activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… to federal identification standards to ensure compliance with grant application and Single Audit requirements. All … State agencies should be familiar with the following reference for single audit compliance issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberCUNY Bulletin No. CU-371
… are contained in a memorandum from Carmelo Batista, Jr. dated April 16, 2009. Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each employee, the … requests in effective date order from oldest date to current date. For example, if appropriate, submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-371-retroactive-salary-rate-increases-steamfitters-andCUNY Bulletin No. CU-366
… City Comptroller’s Consent Determination dated February 3, 2009. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated February 24, 2009. Agency Actions Reporting the Rate Increases To ensure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-366-retroactive-salary-rate-increases-plumbers-supervisorCUNY Bulletin No. CU-365
… increases are pursuant to the New York City Comptroller’s Consent Determination dated January 26, 2009. The new rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-365-retroactive-salary-rate-increases-oilers-stationaryCUNY Bulletin No. CU-397
… for all other “miscellaneous earnings.” Payroll Register and Employee’s Paycheck/Advice All retroactive adjustments will be displayed on the payroll register and the employee’s paycheck stub or direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-397-retroactive-rate-increases-cement-masonsCUNY Bulletin No. CU-358
… Purpose To explain the agency procedures for reporting rate increases … and 5/8/08 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … 13, 2008. Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-358-retroactive-salary-rate-increases-electriciansCUNY Bulletin No. CU-357
… increases are pursuant to the New York City Comptroller’s Consent Determination dated October 30, 2008. The new rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-357-retroactive-salary-rate-increases-elevator-mechanicsCity of Yonkers – Budget Review (B18-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key … City of Yonkers Budget Review B1866 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Altona Volunteer Fire Company, Inc. , City of Gloversville , City of Jamestown and the Town of Warwarsing . “In today’s fiscal … P DiNapoli today announced his office completed audits of the Altona Volunteer Fire Company Inc City of Gloversville …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Financial Services (DFS): Oversight of the Title Insurance Industry (2017-S-10) While DFS has worked to strengthen its oversight of the industry through the regulatory process, enforcement …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsOpinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the provisions of subdivision two of section 52 of the Workers Compensation Law WCL regarding the disposition …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… 31, 2025 Understanding the Audit Area Multiyear financial planning can be a vital tool that allows decision-makers, … been set aside. The Board is responsible for the overall management of the Town’s fund balance, including maintaining … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Glens … of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs in nine towns. “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Glens …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits