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CUNY Bulletin No. CU-698
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2020 CUNY … through December 31, 2020, receive $220.40. Agency Actions To pay the 2020 CUNY Nurses Health Specialty Differential to eligible employees, agencies must enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyState Comptroller DiNapoli Releases Municipal Audits
… surplus funds will be used and the timeframe for doing so. In addition, the unrestricted fund balance grew to $2.4 … idle without a specific purpose to benefit the town is not in the public’s best interest. Laurens Fire District – … over district financial activities to safeguard assets. In addition, the board did not segregate key duties or …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Circleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … Key Recommendations Audit all claims and ensure that each claim includes an itemized invoice with enough detail to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt … July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population … City of Corning Misappropriation of Finance Department Cash …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … District – Cash Receipts and Disbursements (2017M-199) The Board did not regularly review financial records to … that receipts were properly recorded and deposited in the bank and that disbursements were properly supported and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… The nine-member Common Council is the City's legislative branch and comprises the Mayor and eight Aldermen. The City's …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… 2013 through January 14, 2014. Background The District is a district corporation of the State, distinct and separate … and rescue services to all of the Town of Plattekill and a portion of the Town of Newburgh. Budgeted appropriations … not have written contracts with all providers. The Board Chair had a prohibited interest in a contract between the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialPolice Property Room Inventory (2014-MS-4)
… of Irondequoit [pdf] , Village of Johnson City [pdf] , Madison County [pdf] , Town of Newburgh [pdf] , City of Troy … the prosecution of criminal violators as well as lead to a loss of public confidence and trust. Key Findings All 10 of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
Village of New York Mills Justice Court S9144
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… located in Dutchess County, has had a general fund balance deficit since 2011. Year-end deficits ranged from $10 million … 2015, causing the increase in the general fund balance deficit. Key Findings The City’s 2017 adopted budget … taxes and a $225,000 reduction of the general fund deficit. The City's budgeted revenues also include $600,000 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been … Although DOT accurately charged and collected the correct fee for each transaction tested, auditors found … that all permits are appropriately recorded and the correct fees are collected and deposited. These deficiencies …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… and County Treasurer within the timeframes specified by New York State Town Law (Town Law). The Clerk also did not … an annual audit of the Clerk’s records, as required by Town Law, which could have assisted officials in detecting and addressing the …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of … The District has accumulated more than $16.3 million in excess funds that could be used to benefit taxpayers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationKing Center Charter School – Purchasing (2013M-215)
… amounts under which approval can be made by management, versus large purchases that would require Board approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215City of Yonkers – Budget Review (B6-15-16)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's … of 4.74 percent. Key Findings The 2015-16 budget relies on nonrecurring funding of $14 million which will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Accounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when processing utility invoices for payment Guidance : It has come to our attention that some … Importance of separating commodity and transmission charges when processing utility invoices for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsFund Financial Data – 2023 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataItalian Heritage Month Reception
… Pallotta President of NYSUT About Italian Heritage Month New York State is home to over 3 million Italian Americans, with New York City being the largest Italian city outside Italy. …
https://www.osc.ny.gov/events/italian-heritage-month-reception