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Town of Harpersfield – Claims Auditing (2024M-71)
… that were paid during the audit period, we reviewed 124 claims totaling $400,604 and determined that: The Board …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Castile – Tax Collection Remittance (P1-24-23)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Comptroller DiNapoli Releases School District Audits
… In addition, employees stored personal data, such as photos, videos and music, on district computers. And district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… December 31, 2014. Background The Arkville Fire District is a district corporation of the State, distinct and separate … reconciliations and bank statements or compare canceled check images to approved abstracts to verify that prior approved claims were in fact paid as directed. Although the Board members were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. Key … of funds and discontinue allowing vendors to access the bank accounts. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementAudits of Local Governments: About Our Audits
… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… Comptroller Thomas P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New York's agriculture … industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, as well as corn, … a report showing New York's farms generated $4.8 billion in revenue, with 15 products – including milk, cottage …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmWestchester County – Budget Review (B18-6-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Background Westchester County, adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Marathon Central School District – Fund Balances (2017M-280)
… ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background … The Marathon Central School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga County. Enrollment for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Village of Franklin – Fund Balance Management (2018M-13)
… 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of … Village of Franklin Fund Balance Management 2018M13 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13State Agencies Bulletin No. 1905
… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees … and BU91 Background The following Chapter Laws provide for payment of performance advances on April 1 to eligible … and Police Benevolent Association, Inc. (NYSCOPBA) for interest arbitration eligible members of the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesOther Bulletin No. 18
To provide the State University Construction Fund instructions for processing the October 2013 LLS payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-18-october-2013-state-university-construction-fund-scf-civilOpinion 98-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … and, whenever possible, provide fixed-route transportation on its fleet of buses. Where appropriate, the authority would … Governor, from the New York State Legislative Commission on Rural Resources, at whose request the bill was introduced, …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Agencies Bulletin No. 1470
… as a positive amount). Earnings: If the employee’s Payroll Status is equal to Active, Leave With Pay or Leave of … by 39 and rounded up to the next cent. If the employee’s Payroll Status is equal to Terminated, Retired or Deceased on … as a positive amount). Earnings: If the employee’s Payroll Status is equal to Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planOpinion 88-22
… residents. You state that the town is constructing sewage treatment plants in two sewer districts and has applied for … priority on a project which provides for the use of sewage treatment plant lands for certain other purposes than a project which …
https://www.osc.ny.gov/legal-opinions/opinion-88-22XI.2.B Contract Numbering – XI. Procurement and Contract Management
… and other construction-related professional services. F = Repayment to State An agreement outlining a specific payment schedule for the repayment of funds by entities that either have been advanced … This number is displayed in the Contract ID field. Guide to Financial Operations REV. 05/26/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingSUNY Bulletin No. SU-321
… a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The new overtime rate shall apply to … 004221 3744229 T H CTS EKG Spec 004222 3744230 T H Clincl Lab Tech 1 004308 3744661 T H Clincl Lab Tech 2 004309 … for Ann 20000 - 2.5 RU2 OTA OUI OT 2.5 w Int Inc Pay UUP N/A OIU O2R Overtime Recall Ann 2000 2.5 ROR RCL OUR Recall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-314
SUNY Bulletin No SU314
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesCUNY Bulletin No. CU-406
… the City University of New York and the CUNY Research Foundation (CUNY RF), certain instructional staff will … payments that will be reimbursed by the CUNY Research Foundation for research work performed. The payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-406-2010-cuny-research-foundation-grant-payments-summer