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Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… documentation. Assessors misclassified or failed to grant supported exemptions. Key Recommendations Properly … equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. … before granting exemptions. Annually verify income to support Senior Citizen exemptions. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipTown of Hyde Park - Payroll and Time Records (2018M-225)
… Findings Town officials established adequate procedures to ensure that payroll and time records were accurate. We … timesheet files instead of printing paper copies to file. Officials agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225CUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … automatically increase the current dues amount of $50.19 to $60.46. Agency Actions Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorMWBE Waivers Granted
… agencies must report waivers of compliance with MWBE State contract goals. Waivers may be granted to offerors and … in accordance to the requirements set forth under the contract. Below are the Office of the NYS Comptroller's … October-December 2025 No waivers granted April-June 2026 No waivers granted July-September 2026 (Available …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedState Comptroller DiNapoli Releases Municipal & School Audits
… payments totaling $15,766 of vacation payouts due to miscalculations and an ineligible retirement incentive. … not have adequate policies or written procedures in place to guide how separation payments should be calculated, … and inconsistent, it did require department heads to verify that funds were available before making purchases. …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the modified … and disbursements relative to underlying economic events near the end of a fiscal period. The cash basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Municipal & School Audits
… town did not receive all of the revenue it was entitled to. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … and could not account for water totaling $300,000. Lastly, to meet minimum purchase requirements, the town paid the Town …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… Williamsburg Infant & Early Childhood Development Center, Inc. – Compliance with the Reimbursable Cost Manual … the DOE had difficulty meeting the required 60-day time frame for completing evaluations – in some cases taking an … not track or calculate compliance with the required time frame for arranging services, nor did it calculate or track …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… processed almost 331 million claims, resulting in payments to providers of nearly $55 billion. Auditors identified over … governing certain health care programs. In response to the findings, DOH removed 12 providers from the Medicaid … program; one of the remaining two providers was referred to the New York State Education Department’s Office of …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2085
… processing of the December 2022 minimum wage increases for hourly employees and provide instructions for payments not … for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility criteria … seasonal and other non-statutory positions paid using an hourly rate. In accordance with the following Budget bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageState Agencies Bulletin No. 1942
… Purpose The purpose of this bulletin is to provide agencies with new tools for reviewing and … code paid. Two new Locked Queries have been developed to assist agency review of retroactive pay in greater detail … OSC Actions OSC has created two new locked queries to help review the total amount of retroactive pay: 1. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckState Police Bulletin No. SP-223
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … of Absence/MTS, and Leave of Absence/MLL), and who returns to the payroll by 10/31/2022, may receive the payment upon … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payCUNY Bulletin No. CU-359
… Lecturer 019122 EOC Lecturer Doctoral Schedule 019114 EOC Assistant to HEO 019115 EOC HE Assistant 019116 EOC HE Associate 019117 EOC HE Officer … Technician 019121 EOC Lecturer 019274 EOC Accounting Assistant 019271 EOC Accountant, EOC Accountant 1 and EOC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Cato-Meridian Central School District – Salaries, Wages and Leave Benefits … had leave accrual errors totaling $13,529. Ellenville Central School District – Network User Accounts (Ulster … goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… the cost per child on five contracts ranged from $1,981 to $5,332. Auditors also identified $38,514 paid to six providers for program expenses that could not be … issues within its procurement processes, leading auditors to question whether $895,839 was spent appropriately and in …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… at the end of two of the four fiscal years reviewed to the capital projects fund. Prior to the fiscal year-end transfers that totaled about $13.4 … (Delaware County) The board and district officials failed to properly manage fund balance and reserves. The board and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … did not file payroll reports or remit withholdings timely to the Internal Revenue Service or the New York State … authorized by an act of the state Legislature for the city to issue debt to liquidate the deficits. Village of North …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0IX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from … the CMIA, the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the … A check clearance pattern projects the amount subtracted from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsXII.5.H Appropriate Payment Amounts – XII. Expenditures
… Financial System, Business Units are no longer required to submit invoices or supporting documentation with the … Units must retain and produce payment documentation to the Office of the State Comptroller in accordance with … Payable Vouchers and Land Claims of this Chapter. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsTown of New Hudson – Tax Collection (2021M-2)
… in a timely manner, the Clerk did not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key … all real property tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our recommendation and indicated that they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2