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Cost-Saving Ideas: School District Auditing – External Auditor
… Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorDelaware County – Assigned Counsel (2016M-384)
… within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… approving and monitoring projects for the period January 1, 2013 through December 23, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andState Agencies Bulletin No. 1094
… for AC-230 processing, agencies are reminded that payroll checks should not be returned to OSC if either of the … apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum … Bulletin 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was created as a tool for agencies to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1094-schedule-submitting-2011-returned-paychecksState Agencies Bulletin No. 770
… and placement services” to be administered by the State of New York. The intent of the program is to encourage the … be included in the calculation of overtime. Effective Date(s) Payments may be made in Pay Period 17L, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsVillage of Lyons Falls – Financial Management (2013M-393)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … in Lewis County and is governed by four Trustees and a Mayor, which comprises the elected Board of Trustees. The … past five years to almost $640,000 as of May 31, 2013. As a result, the general fund’s unexpended surplus funds in …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2State Comptroller DiNapoli Releases Municipal Audits
… and collection duties or establish compensating controls. In addition, late penalties were not properly assessed on … ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … estimates throughout the year because the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Chateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Fairview Fire District – Financial Operations (2024M-138)
… Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 … Unrealistic budgets increased taxpayer burden and resulted in the District’s reserve funds, in total, increasing by … on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138State Police Bulletin No. SP-107
… 62) is authorized. Effective Date(s) Payment will be made in a separate check dated December 10, 2008 Payment Amount and Eligibility Criteria Employees in Bargaining Unit 62 who are on Active or Paid Leave status … November 1, 2008 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-107-2008-state-police-holiday-bonus-paymentState Police Disability (Section 363-b) – State Police Plan
… the natural and proximate result of a disability sustained in service, not caused by your own willful negligence, regardless of your years of service; and In the service upon which your membership is based. If you … disability benefit cannot exceed your final salary. If it does, the portion that exceeds your final salary will be …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… telephone or fax due to the inherent risk of drugs ordered in this manner being diverted for inappropriate or … controlled substances that exceeded the supply limits put in place by the Controlled Substances Act and thus prevent … pharmacies $1.2 million for 13,705 fee-for-service claims, in which quantities of controlled substances exceeded the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsManagement of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road … Corporation (FRMC) promoted internal controls that helped to ensure an ethical business climate and compliance with …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsOpinion 91-54
… -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-54City of Yonkers – Budget Review (B17-6-10)
… and underestimated the appropriations for Social Security tax and charter school tuition payments. The City continues … in the general fund. Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water sales, and …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Dual Employment
… are dually employed at multiple correctional facilities or other State agencies are working their required hours at … time at another facility (referred to as extra service), or may allow them to work various percentages of their full-time or part-time employment among multiple facilities. Employees …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2SUNY Bulletin No. SU-234
… Purpose To notify SUNY agencies of the new SUNY Police eligibility for the Police and Fire … for transferring employee enrollment from the New York State and Local Retirement System (ERS) to PAF. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-234-state-university-police-officer-eligibility-police-andComptroller DiNapoli Releases Municipal Audits
… , Town of Salem and the Westbury Water District . “In today’s fiscal climate, budget transparency and … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to … operations. These practices caused deficits of $15,192 in 2014 and a projected deficit of $8,437 in 2015. Westbury …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits