Search
Continuity of Operations Planning
… guidance documents intended to aid agency planning teams when they prepare COOPs. A COOP can help government agencies … During our testing of a sample of 11 State agencies, we found that they had incorporated certain essential … the COOP best practices endorsed by the Division. However, we identified some opportunities for improvements to COOP …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… by statute. The Board also has not ensured that procedures are in place for financial recording and reporting. We found … investment policy. Ensure that formal written procedures are in place for financial recording and reporting. Ensure that all District disbursements are properly supported. Reconcile the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mExamination of Travel Expenses
… any other work location). Such designation is to be in the best interest of the State and not for the convenience of an …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… the rates the District paid with rates charged by a local energy cooperative. We estimate that the District officials … providers to ensure that they are paying the best possible price for utilities. … Snyder Fire District Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetTown of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … to accumulate money for a future purpose. … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, … Key Recommendations Ensure that the annual budget includes all necessary appropriations and that the amounts budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Housing Authority Administrative Expenditures (2016-MS-2)
… complete report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town … and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities were adequately … corporations that generally provide affordable housing to citizens with lower incomes. Housing authorities around …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village … of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the … laws and codes. Background The Village, located in the Town of Montgomery in Orange County, is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fPine Bush Central School District – Claims Audit Process (2017M-171)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. … District officials have established adequate procedures to ensure that claims are sufficiently documented and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… September 2017) to determine whether contributions paid to the District were largely deposited timely and intact. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsColumbia County – Procurement (2017M-249)
… General Municipal Law and the County’s procurement policy for the period January 1, 2016 through July 17, 2017. … and five Hudson City Supervisors. Budgeted appropriations for 2017 totaled approximately $142.4 million. Noteworthy … the bidding requirements of GML and includes procedures for procuring goods and services that GML does not require to …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Town of Amity - Town Clerk (2018M-183)
… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) properly accounted for cash receipts. … and deposited intact but were not always remitted to the appropriate parties in a timely manner. Cash receipts … as required. Key Recommendations Record, deposit and remit all real property taxes and fees intact and in a timely …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Town of Clarkson - Justice Court Operations (2018M-57)
… Determine whether the Justices provided adequate oversight to ensure receipts were collected, deposited, recorded, … tickets. As a result, 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… York's heavy debt load. He achieved a great many things in his career and served the people of New York with great … his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-regan2022 Financial Condition Report – 2022 Financial Condition Report
… responded to the challenges of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York … on stable ground. Historic federal financial assistance and improved tax revenues transformed an anticipated budget … better understand the impacts of the COVID-19 pandemic and the State and federal policy responses, the ongoing risks …
https://www.osc.ny.gov/reports/finance/2022-fcrState Police Bulletin No. SP-175
… 2015 implements the 2011-2018 Agreement between New York State and the Police Benevolent Association and provides for a general Salary Increase effective April 1, 2017 for Troopers in Bargaining … using the following effective date and check date: Year Pay Cycle/Pay Period Type Payment Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-165
… 2015 implements the 2011-2018 Agreement between New York State and the Police Benevolent Association and provides for a general Salary Increase effective April 1, 2016 for Troopers in Bargaining … using the following effective date and check date: Year Pay Cycle/Pay Period Type Payment Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedState Agencies Bulletin No. 1630
… for Time Entry payments for mandatory hours worked beyond 16 consecutive hours by certain direct care employees in the … titles, and are mandated to work additional time beyond 16 consecutive hours OPWDD: Developmental Disabilities Secure … employees in CSEA Bargaining Unit 04 who have worked 16 consecutive hours and are then mandated to work additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-service