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NY-Sun Incentive Program (Follow-Up)
… electricity come from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the … to help establish a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of … recommended the Transit and Railway determine the possible savings from extending the inspection interval for the newest … Transportation Authority: New York City Transit and Staten Island Railway - Selected Aspects of Railcar Fleet …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) … Newark Valley Fire District – Board Oversight (2020M-30), released in May 2020. The audit determined that: There were … Documentation of compliance with the procurement policy was incomplete. Although monthly financial reports were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fRapids Fire Company – Credit Cards (2023M-86)
… though the Company is tax-exempt. We could not locate a virtual reality headset ($299) to confirm it was in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Wallkill Central School District – Claims Auditing (2023M-52)
… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any … the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… 1, 2011, to January 31, 2013. Background The District is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial … Key Recommendations Ensure that the independent auditor is provided with sufficient documentation in a timely manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mNorth Colonie Central School District – Claims Processing (2013M-9)
… year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board adopted … claims to be audited prior to payment except for certain allowed exceptions. District policy requires the claims … automated clearing house (ACH) debits for payments made on behalf of District employees, totaling $554,458, during …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of … significant concerns with the lack of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mVillage of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Roxbury Central School District – Financial Condition (2013M-207)
… Delaware and Schoharie Counties. The District is governed by the Board of Education which comprises five elected … make transfers to unrestricted fund balance, where allowed by law, or other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Town of Wayne – Justice Court (2013M-52)
… fines and surcharges of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did … maintain an accurate listing of bail, or properly report ticket dispositions to the DMV. Key Recommendations Contact …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Candor – Fund Balances (2014M-157)
… 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately … its boundaries. The Town’s 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town Board comprising the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157CUNY Bulletin No. CU-407
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … Buy Out Payment is taxable income and will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleOpinion 90-52
… opinion. TOWN BOARD -- Powers and Duties (publication of minutes of meetings); (publication of State Comptroller's … TOWN CLERK -- Powers and Duties (required contents of minutes) TOWN SUPERVISOR -- Powers and Duties (publication of minutes of town board meeting); (publication of State …
https://www.osc.ny.gov/legal-opinions/opinion-90-52State Police Bulletin No. SP-219
… Unit who possess or obtain a recognized degree from an accredited and recognized college or university shall receive … Unit who possess or obtain a recognized degree from an accredited and recognized college or university shall receive … or BU62 who possess or obtain a recognized degree from an accredited and recognized college or university will receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentUnified Court System Bulletin No. UCS-307
… Differential Payment (SLED). Affected Employees: Employees in the following bargaining units who meet the eligibility … annual Security and Law Enforcement Differential payment in the amount of $750. Chapter 164 of the Laws of 2017, as … annual Security and Law Enforcement Differential payment in the amount of $750. In addition, consistent with prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawState Agencies Bulletin No. 2273
… (SFS). Agencies can track their outstanding AC230s on a new tab OSC has added to the Payroll Check Notification … apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum … Bulletin No. 1786 (Non-Negotiated and/or Undeliverable New York State Payroll Checks), allows agencies to identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… by New York State Comptroller Thomas P. DiNapoli. “Wall Street’s near-record year shattered all expectations. The … securities industry profits) increased by 81 percent to $50.9 billion. It was the fifth consecutive year of growth in … underwriting activity, along with lower interest rates. Market conditions experienced significant upheaval beginning …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatility