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Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… records and reports. As a result, the Board’s ability to effectively monitor the Clerk’s financial operations was … Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law Section 35 that requires tax collections to be deposited within 24 hours. Remit real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway … Board did not verify that disbursements were supported and for an appropriate purpose prior to payment. The Board also … a result, 47 Town assets totaling $6,654 were unaccounted for. We reviewed 949 disbursements totaling $2 million that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementCUNY Bulletin No. CU-584
… Fee increase. Affected Employees Employees represented by District Council 37, Local 1087 in Bargaining Unit TO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-198
… Purpose To notify agencies of a change in eligibility for Deduction … Checks dated March 4, 2004 Background DC 37 sends a file to OSC to start, change and cancel these deductions. No agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Accounts Payable Advisory No. 75
Reminder that agencies may not use procurement cards for agencyspecific contract purchases
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0XVI.3.A Financial Statements – XVI. Financial Reporting
… GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial … external to government. The users of these financial statements are numerous and varied. They have different …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-301
… parts. SUNY System Administration will provide campuses with details regarding the calculation and funding of these … Rate Change/SIC (Salary Increase). For eligible employees with the Pay Basis Code of ANN or CYF , the Action/Reason … be submitted effective 07/01/2020. For eligible employees with the Pay Basis Code of 21P or CYP , the Action/Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Comptroller DiNapoli Releases Audits
… and analyze pertinent data from NYC’s 311 system and, as a result, certain establishments with numerous noise complaints …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health – Medicaid Program – Excessive Payments for Durable … being used efficiently and effectively and, in the case of open recalls, posed safety risks. The follow-up found that …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-306
… Purpose The purpose of this bulletin is to provide agency instructions for … with the following message “Sum Payment exceeds allowable percentage”. LENGTH OF SERVICE MAXIMUM PERCENTAGE OF ACADEMIC … Tax Information A SUNY Summer Session Payment is taxable income, will be included in the employee’s taxable gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… $356,610 (92%) did not comply with village policy. For example: transactions totaling $39,093 did not have any … store; $25,140 from an online retailer; and $23,242 for furniture and appliances. Without oversight and itemized … not determine whether purchased items were appropriate and for village purposes. Barker Central School District – …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… School – Purchasing and Claims Approval (Westchester County) Since school officials did not procure goods and … not use competition for 18 purchases totaling $543,474 out of a sample of 21 totaling $763,413 required by school policy … District – Inventorying and Monitoring Capital Assets (Nassau County) District officials did not accurately and …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… in the acquisition process. OGS is also responsible for tracking data on state agencies’ food purchases and for providing a Food Metrics Annual Report each year … $18.9 million in mainstream Medicaid managed care premiums for the state fiscal year 2014-15 due to a flaw in the DOH’s …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1966
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA … Employees in Bargaining Unit 04 on 10/01/2021 are eligible to receive the 2021 CSEA ISU Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their performance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Agencies Bulletin No. 1871
… purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA ISU Uniform Maintenance … Relations (GOER) memorandum dated 10/14/2020 provide for a Uniform Maintenance Allowance and Work-Related Clothing … a food service or direct care title (see GOER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingOpinion 88-67
… mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of a … contract within the meaning of General Municipal Law, §800(3) if the mayor's partner is hired independently of the … Municipal Law. Article 18 of the General Municipal Law (§§800, et seq .) contains the provisions of law which relate to …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Comptroller DiNapoli Releases School Audits
… unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 … a result, there may be confusion as to who is responsible for financial software administration. Jericho Union Free … budgeted appropriations by $9.8 to $12.4 million for three of the four years in the audit period. They also …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… decision making. Auditors also found that many residents of long-term care facilities lack regular access to ombudsman … dual family coverage during the audit period. The total cost of premiums to the members and participating …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsTown of Maryland - Financial Management (2018M-121)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … Over the last three years, conservative budgeting led to combined overestimated expenditures of $495,000 and … in the general and highway funds which contributed to the surpluses generated. Officials have not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257