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Bainbridge Fire District - Board Oversight (2018M-252)
… of the Treasurer’s records. District officials agreed with our recommendation and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Fort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Village of Lisle - Board Oversight (2018M-124)
… Key Findings The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. Employees were not always … rates. All nine hourly employees were underpaid by a total of $2,800. Key Recommendations Perform or provide for an …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124State Agencies Bulletin No. 267
… To advise agencies of a decrease in the supplemental wage flat withholding rate from 28% to 27.5%. Affected … Employees Any employee who receives a supplemental wage for a payment in PaySR. Tax Tables To request a copy of … August 15, 2001 for employees who received a supplemental wage. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/267-supplemental-wage-flat-withholding-rate-decreaseState Comptroller DiNapoli Statement on New York City Reserves
… a plan to replenish reserves when they are used. As my office has noted, most large U.S. cities have adopted … largest city.” Related Report DiNapoli Urges NYC to Shore Up Rainy-Day Fund …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-statement-new-york-city-reservesState Comptroller DiNapoli Releases Municipal Audits
… claims were independently reviewed and approved prior to payment. The board did not appoint someone to audit claims and did not develop and adopt written policies, procedures or other guidance to communicate expectations for the claims audit process. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Investing in New York
… Deputy Director, Private Equity Phone: (518) 375-8323 Email: NYSCRFInvestmentproposals@osc.ny.gov New York Credit Small Business Investment Company Fund … York small businesses for working capital, equipment, or real property. For more information, visit the Pursuit …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkBethpage Public Library – Procurement (2019M-219)
… did not seek competition for two of five professional service providers who were paid a total of $37,637. In addition, officials made credit card purchases totaling $16,497 without documentation of … services are obtained on a periodic basis and that credit card charges comply with the procurement policy and are …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Horseheads Central School District – Network Access Controls (2021M-127)
… Key Findings District officials did not ensure that the District’s network access controls were secure. … As a result, officials were unable to determine exactly what services they paid for, if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Hunter – Financial Operations (2023M-164)
… meeting minutes, Maintain supporting documentation for deposits, Prepare abstracts for payment of claims, Make timely deposits, or File annual financial reports with the Office …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were … leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… claims and reviewing bank statements and canceled check images. Key Recommendations Amend the bylaws and written … and policies. Review bank statements and canceled check images. Audit all claims and ensure they have documented …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashTown of Chili - Financial Management and Cash Receipts (2019M-167)
… plan that included the need and optimal funding level for each reserve. Town department procedures for cash receipts were deficient because officials lacked adequate documentation for cash receipts collected by certain departments, recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Canton - Compensation and Benefits (2018M-159)
… Objective Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement … reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for services she … during this period. The Board did not authorize salaries paid to officers and employees totaling $145,671 or certain …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Eligibility Requirements – World Trade Center Presumption
… area below a line starting from the Hudson River and Canal Street bearing east on Canal Street to Pike Street, continuing south on Pike Street to the East River and extending to the …
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsDiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… bond acts: Clean Water/Clean Air (1996), Environmental Quality (1986), Environmental Quality (1972), Rebuild and Renew New York Transportation … Refunding Bonds are rated AA+ Standard & Poor’s Ratings Services, Aa1 by Moody’s Investors Service Inc., AA+ by Fitch …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedCompliance With State Arts Education Requirements
… Purpose To determine whether New York City (NYC) Department of Education (DoE) students completed an Arts … Other Related Audit/Report of Interest New York City Department of Education: Accuracy of Reported Discharge Data … To determine whether New York City NYC Department of Education DoE students completed an Arts …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsStandardized Forms – Travel and Conference Expense Management
… audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic … format may facilitate a timelier filing of these forms. A travel reimbursement form should request information … of the information presented on the form. Sample travel forms can be viewed at the Office of the New York State …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsDiNapoli: State Agency Overtime Pay Hits $787 Million
… manage costs while providing taxpayers with critical services.” Meanwhile, the average number of state employees (excluding the State University of New York and the City University of New York) decreased slightly in … to a minimum consistent with operational needs by proper scheduling and other arrangements. Three agencies that manage …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-million