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State Comptroller DiNapoli Releases Municipal Audits
… opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following findings: rental payments, disbursements …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 53
… that is subject to Section 130 and Section 131.2a of Civil Service Law. Agency Actions - Procedure for Calculating … to the higher salary. Note: Per Section 130.7 of the Civil Service Law, for employees eligible to receive a Geographic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… October 1, 2012 through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent … to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a five-member Board of Directors, appointed by the Village Board. Operating expenses for the 2013-14 fiscal year …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196State Agencies Bulletin No. 1660
… (YTD) Agency Shop Fee deduction reflected on their pay stub through the end of the calendar year. Eligible new employees who have not opted to become a union member will see a $0.00 current Agency Shop Fee … the calendar year. Eligible employees who opt to become a union member will see the appropriate current and YTD union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesSUNY Bulletin No. SU-164
… Purpose To allow SUNY to utilize a new deduction code exclusively to transmit payments for nonresident alien … appropriate reporting and tax withholding. A new deduction code has been established that will allow these payments to … the balance on their student account. This new deduction code is limited to the Nonresident Alien Scholarship payrolls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsUnified Court System Bulletin No. UCS-112
… notify agencies of the new dues structure change and dues rate for New York State Court Officers Association members. … notify agencies of the new dues structure change and dues rate for New York State Court Officers Association members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … (Division) as high risk due to substantial charges for car rentals. The total costs associated with these travel … regulations. Division officials explained that the rental car charges were necessary to transport various Division …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologySauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178State Agencies Bulletin No. 1702
… are affected by the plan year change. Background Chapter 510 of the Laws of New York of 2015 amends the Retirement and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Office of the State Comptroller OSC and Reported the res …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… account was not maintained and interim reports, such as trial balances and bank reconciliations were not provided to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Alden Central School District – Fuel Management (2024M-90)
… $9,176. Officials did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Main-Transit Fire Department – Credit Cards (2024M-77)
… the Main-Transit Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we examined, … any specific guidelines. Although the Board approved the credit card bills for payment, it did not ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Selected Employee Travel Expenses
… analysis, we selected one State University of New York Farmingdale State College (College) employee with travel …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesTuckahoe Common School District – Purchasing (2013M-158)
… Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Controls Over Cash Advance Accounts
… of Motor Vehicles has adequate controls over the cash advance accounts it oversees to ensure the money is … However, we also found that each of the Department’s three cash advance accounts is overfunded in comparison to its … Office of Child and Family Services: Controls Over Cash Advance Accounts (2013-S-52) Workers' Compensation …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsIX.7 Overview – IX. Federal Grants
… individual grants is designed to conform to the provisions of the related grant agreement, the Federal Single Audit Act, … The Enterprise Services Automation (ESA) suite is a set of modules that includes; Customer Contracts (CA), Project … individual grants is designed to conform to the provisions of the related grant agreement the Federal Single Audit Act …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overview