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Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … was made by members of the finance committee prior to payment. The finance committee did not complete an annual … for receipts and procedures for monitoring credit card use to promote accountability and responsibility and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition … 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a … Town of Lisbon Financial Condition 2012M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… check signing authority to the bookkeeper. Manually sign all Town checks. Periodically compare the approved …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237North Shore Public Library – Financial Condition (2013M-344)
… 2011-12, ranging from almost $2.2 million to over $2.4 million. Library officials have maintained a capital … cash flow projections, fund balance projections or a comparison of actual revenues and expenditures to budget … that include cash balances, receipts and disbursements, a comparison of actual revenues and expenditures to budget …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , … appropriately and effectively.” Brighter Choice Charter Middle School for Boys – Financial Operations (Albany County) …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsSUNY Bulletin No. SU-316
… Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … Period 18L, paychecks dated 12/22/2021. Payments for the Spring semester only, may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $462.48. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Butternuts – Disbursements (Otsego County) The board did not provide adequate oversight of the disbursement process and exceeded its authority under … Law by authorizing insurance claims and annual contracts to be paid before audit and approval. The board also exceeded …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… in December 2014 found OPRHP advance accounts received little scrutiny and made recommendations to improve internal … not been implemented. State Education Department (SED): League for the Handicapped, Compliance with the Reimbursable …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… in accordance with city collective bargaining agreements. Town of Philipstown – Financial Management (Putnam County) … more taxes than necessary. From fiscal years 2019 through 2023, revenues were underestimated and expenditures were … ensure that officials safeguarded and properly supported hall rental and fundraising revenues. From Jan. 1, 2023 …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-318
… processing of the December 2021 minimum wage increases for hourly employees and provide instructions for payments not … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, … Westchester County $15.00* Other (Job location outside of NYC, Nassau, Suffolk, or Westchester counties.) $13.20 * The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateOpinion 99-6
… even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. New York State Thruway Authority , 5 NY2d 420, 185 NYS2d 534; see also Schulz v State of New York , 84 NY2d 231, 246 n. 4, 616 NYS2d 343, 350 n. 4). …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Becoming Eligible for a Benefit – State Police Plan
… Once you have accrued five years of credited service, you are vested. This means you have earned the right to receive a retirement benefit, …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial statements. … - Recording General Capital Assets of this Chapter. To record certain infrastructure assets using the modified … scale; Estimate each year the annual amount necessary to maintain and preserve the eligible assets at the condition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsOperational Advisory No. 24
… Subject : Fiscal Year End 2025-26 Important Dates Guidance : In preparation for Fiscal Year End 2025-26 the Office of the State Comptroller … Year . Please visit the Agency Calendar to see important fiscal year end dates and deadlines. Please contact the … Fiscal Year End 202526 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesGranville Central School District – Medicaid Reimbursements (2021M-90)
… submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Canandaigua City School District – Procurement (2022M-141)
… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… report - pdf] Audit Objective Determine whether the Cherry Valley-Springfield Central School District (District) … Determine whether the Cherry ValleySpringfield Central School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionTown of Decatur – Town Clerk (2020M-58)
… [ read complete report - pdf ] Audit Objective Determine whether the Town … the audit period which totaled $1,630. The Clerk did not report or remit any fees received to the Supervisor or New … Key Recommendations Issue and retain duplicate receipts. Report and remit all money received to the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Village of Hagaman – Claims Auditing (2022M-11)
… should discontinue adding claims to the monthly abstract and paying such claims without Board approval. … resolution is passed approving the number of claims on the abstract, amount of the abstract and the abstract number. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11