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Leaves of Absence – State Police Plan
… service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves of …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceCity of Hudson - Payroll and Accrued Leave (2020-14)
… maintained and recorded. Key Findings City officials did not segregate the duties of the clerks inputting payroll or … earned and used. City officials did not have a process to verify accrual balances prior to approving the use of leave accruals. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract process … Schoharie County Stream Restoration Project and Contract Process 2015M87 …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… controls were not implemented. Fundraising revenues of more than $8,400 were deposited between 26 and 59 days …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
Springs Union Free School District Financial Condition and Leave Accruals 2014M200
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30State Comptroller DiNapoli Releases Municipal Audits
… resulted in $32,000 of unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical accessibility components reviewed, auditors … could consider taking additional steps to increase physical accessibility at selected town facilities. Town of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Owasco – Real Property Tax … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsCity of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is … $7.6 million. Key Findings The City’s servers are not placed in secure locations. System users were granted …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Town of Patterson - Information Technology (2020M-37)
… IT consultant. Town officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses … of each party and addresses confidentiality and protection of personal, private and sensitive information (PPSI). Provide periodic IT security awareness training to all employees who use IT resources. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain … Comptroller’s (OSC’s) accounting and reporting manual for fire districts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Binghamton City School District – Information Technology (2019M-147)
… the Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not … the Board and District officials adequately safeguarded data from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Town of Leicester – Financial Management (2025M-2)
… fund balance and continued to unrealistically estimate revenues and appropriations in the adopted budgets. The Board … and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted … of $80,597. We project that the Town will have small operating surpluses in 2024, which will increase the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Comptroller DiNapoli Releases School Audits
… Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School District … the 2012-13 fiscal year. Northport-East Northport Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-712
… is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in … 2020-21 and the fiscal year beginning 2021-22, the PayServ chart of accounts must be updated to reflect the 2021-22 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 Meeting Agenda Meeting Agenda March 5, 2020 Meeting Agenda January 9, 2020 Meeting Agenda June 20, 2019 … Archive of Reports Statements Meeting Minutes and Financial Plans from the Local Government …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansVillage of Canastota - Board Oversight (2018M-256)
… the Board in a timely manner. Department of public works (DPW) employees received payroll payments totaling … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … $236 million. Key Findings Service providers did not submit more than 40 percent of the quarterly reports as … of claims. Key Recommendations Require service providers to submit all reports as per their contracts. Implement …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80