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Lewis County – County Bridge Maintenance (S9-13-3)
… flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Pulteney – Financial Management and Information Technology (2012M-177)
… and regularly updated. Establish a policy to ensure that hard drives and other electronic media are properly sanitized …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6State Agencies Bulletin No. 1967
… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1996
… This bulletin is superseded by Payroll Bulletin No. 1996.1 . Purpose The purpose of this bulletin is to provide … State Agencies Bulletin No 1996 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal & School Audits
… it did require department heads to verify that funds were available before making purchases. However, the … appropriations in the general, water and sewer funds. As a result, the board levied more taxes than were … approximately $1.1 million in the general, water and sewer funds. Lastly, the budgets for the 2022-23 through 2025-26 …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… oversight to ensure that non-profit agencies that place foster children are doing home visits and other critical … by State Comptroller Thomas P. DiNapoli. "Children in foster care must be closely looked after by city officials," … for ensuring the safety of children who are placed in foster care. The general rule in foster care is to place the …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenOperational Advisory No. 32
… of Appropriation/AP Adjustment Voucher should be submitted in SFS for OSC approval. All other revenue sources must be … Since the refund relates to a payment that was posted in SFS, a “Related Voucher” must be linked to the … Agencies must include the Citibank voucher ID as backup or in comments. Use Supplier ID: 0RPCARDPUR - ROA Vendor Refund …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesSchuylerville Central School District – Fund Balance (2016M-113)
… causing the fund balance to exceed the statutory limit at year-end. District officials have not developed a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… pays certain claims prior to the Board’s audit which are not statutorily authorized for payment in advance of audit. … by the Treasurer include only year-to-date information and do not provide detail for the current month’s activities. Key Recommendations Ensure that all claims have appropriate supporting documentation, and (other than …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsVillage of Wurtsboro – Financial Operations (2017M-71)
… fund to maintain operations in the last three years. The Mayor and Board did not segregate the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Town of New Lisbon – Financial Oversight (2013M-12)
… of our audit was to evaluate the Board’s oversight of the Town’s financial operations for the period January 1, 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 residents. The Town is governed by an elected five-member Town Board, which …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Darien – State Contract Loader Purchases (2013M-88)
… price lists, apply the appropriate contract discounts, or compare the resultant prices with the invoice prices. … vendor when purchasing equipment on State contract, and compare the vendor’s pricing with the State contract list …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88SUNY Bulletin No. SU-321
… This bulletin is superseded by Payroll Bulletin No. SU-321.2 . Purpose The purpose of this bulletin is to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… New York State Comptroller Thomas P. DiNapoli. As of April 2026, the Authority has committed more than $38 billion from … more in debt funded by its operating budget to help pay for the 2020-2024 and the 2025-2029 programs. The MTA has … budget, which is manageable, particularly given the scale of assets the MTA oversees. MTA Debt Highlights Debt …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtState Agencies Bulletin No. 1936
… instructions for processing the 2021 CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector … memorandum dated 6/17/2021 provide for a Work-Related Clothing Allowance. Effective Dates The 2021 CSEA ASU Work-Related Clothing Allowance may be processed beginning Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingState Police Bulletin No. SP-88
… Commissioned and Non-Commissioned Officers represented by State Police Benevolent Association of the NYS Troopers, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… and indicates its approval by affixing each member’s signature on the warrant and on each attached invoice; …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248