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State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget released today increases anticipated spending to more … State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Executive …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetVendor File Advisory No. 2
… Subject: Entering consistent information in the Statewide Vendor File Reference: Guide to Financial Operations, Chapter X Section 3 - Vendor Registration or access SFS Secure to find job aids … Consistent Formatting: In order to ensure consistency of vendor information and allow agencies to effectively search …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationBeacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not provide purchasing policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… have a safety plan. Eighteen schools did not have a safety team or did not have all the required members. No school met … (boards) must: Appoint all required members to the safety team. Adopt the safety plan annually by September 1 after … The Chief Emergency Officer must ensure that: The safety team develops a plan and annually reviews and updates it …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Justice Court … 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings We reviewed the internal … were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedCUNY Bulletin No. CU-302
… Purpose To notify agencies of the change in the deduction calculation routine for … to the employee’s taxable gross wages after the issuance of the final paycheck in a calendar year. Currently, the … per pay period is manually calculated at a flat 3% of the employee’s gross earnings. The total tax deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … elected Mayor and Village Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total … by the Village’s water system, as indicated by the master meter readings, with the water billed to the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityComptroller DiNapoli Releases Municipal Audits
… town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Village of Richmondville – Disbursements (2012M-178)
… Trustees, governs the Village and is responsible for the general management and control of the Village’s finances and … Ensure that all the claims are listed on an approved abstract and audited by the Board, prior to payment, unless …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services that have been … information, including supporting documentation, required for audit. Using a standard claim form as a cover sheet is … Basically a claim is a demand presented for the payment of money due for goods that have been …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimCopiague Fire District– Mechanic Shop Operations (2021M-93)
… [read complete report - pdf] Audit Objective Determine whether the Copiague … Shop and equipment for personal business. We observed the senior mechanic fixing six privately-owned vehicles during … used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… period January 1, 2012 through October 9, 2013. Background Columbia County is governed by a Board of Supervisors which … Columbia County Department of Weights and Measures Internal …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… that include hours worked. Five employees were credited with leave time valued at $22,602 to which they were not … forms for both advance requests and documented absences with the signature of the employee and direct supervisor. … annually prior to entering into and signing contracts with the fire and ambulance companies. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Fairview Fire District – Procurement and Claims Audit (2025M-75)
… – pdf] Audit Objective Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and … Determine whether the Fairview Fire Districts District Board of Fire Commissioners Board and officials procured goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75County of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … were supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit … and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Selected Controls Over the Property Tax Assessment Process
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Agencies Bulletin No. 2214
… Line Number field. If applicable, update the Position Pool ID field on the Specific Information Page by expanding the … sure no position numbers are tied to that Position Pool ID. A pool should not be inactivated when it is associated … Table USA row associated with that Department and Pool ID. They should select Inactive from the drop-down list and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025State Agencies Bulletin No. 2342
… Change Process for Line-Item Realignment (LNR); Do not use a Position Move (MOV) via a TPM Short Form Request. Once … Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update Position Info page using the Pay Period … Line Number field. If applicable, update the Position Pool ID field on the Specific Information Page by expanding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026