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DiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state services like Medicaid and school aid and … revenue risks which may make current spending levels for essential programs and services difficult to sustain. The …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetCUNY Bulletin No. CU-710
… an adjustment is needed to non-COVID-19 related overtime, ARO must be entered. Please refer to Payroll Bulletin No. … for Pay Period 4C. The Earnings Codes AJR, ARC and ARO must be reported as follows: Earnings Begin Date: Enter … date to be adjusted. Earnings Code: Enter AJR, ARC, or ARO as appropriate. Amount: Enter the total amount of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-stateState Agencies Bulletin No. 2173
… Code HZ1) or Hazard Duty PST Overtime (Earnings Code HZ2) with earnings dates on or after 03/30/2023 (Administration … (Institution Cycle) paid using Earnings Code HZ1 with an Earnings Begin Date on or after 03/30/2023 … (Adj Retro Raise for OT and RCL) for those transactions with an Earnings Begin Date on or after 03/30/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicVillage of Corfu - Sewer Operations (2018M-133)
… report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer operations by … estimating budgets, ensuring a good financial condition and properly billing, collecting and recording sewer rent revenue. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Cassadaga Valley Central School District - Financial Management (2018M-110)
… were overestimated by $3.2 million over a three-year period. Unrestricted fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Webster Public Library - Board Oversight (2018M-125)
… of private funds. Adopt sufficient financial and IT policies. Key Recommendations Audit all claims, including … claims, before payment. Adopt additional financial and IT policies and review and revise the bylaws and policies. Ensure the Board receives sufficient financial …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Justice Court Fund: Invoice Billing Program
… justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must … accounting for the payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… estate and real assets (14.1%) and credit, absolute return strategies and opportunistic alternatives (8.6%). The Fund’s …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterPine Bush Central School District – IT Asset Management (S9-22-21)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school pine bush IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … audit town New Albion …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
Copenhagen Fire Department Controls Over Financial Activities 2015M270
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, … the Association received $65,878 in foreign fire insurance tax moneys and spent $53,322 of these funds on membership … Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxLivingston County Probation Department – Financial Operations (2016M-404)
… obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The Department’s … not maintain adequate documentation related to undisbursed restitution or make timely payments to unpaid victims in … staff maintain updated, accurate records of undisbursed restitution held and of unpaid victims, including updated …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Onteora Central School District – Information Technology (2015M-92)
… Onteora Central School District Information Technology 2015M92 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Village of Penn Yan – Water Operations (2013M-104)
… to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is governed by an elected Board of Trustees comprised of six … water plant costs for municipal customers. The Village is inappropriately billing municipalities for unknown future …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period … through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The Town is governed by a Town Board which consists of four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Coldspring – Town Clerk Operations (2013M-137)
… through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an elected five-member Town Board comprised of … for all Town transactions where no other form of receipt is available. Record payee names and amounts in the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Town of Schuyler – Financial Management (2014M-182)
… through December 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a population of … 2014 fiscal year were approximately $1.6 Million. The Town is governed by an elected Town Board, which comprises a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Sagaponack Common School District - Fund Balance Management (2018M-53)
… and the Board has not outlined the rationale, objective, funding level and conditions under which each will be used. … Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or reducing property taxes. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53