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Schenevus Central School District – Budgeting (2014M-123)
… District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Jericho Water District – Water Use Charges (2013M-395)
… Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2015 through August 25, 2016. Background The Town of Kortright is located in Delaware County and has a … Town of Kortright Financial Management 2016M397 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Olean City School District – Reserve Funds (2022M-187)
… whether the Olean City School District (District) Board of Education (Board) and District officials properly … could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Town of Sand Lake – Justice Court (2015M-121)
… Audit The purpose of our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through … being performed by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The … performed on the fine and fees and the bail accounts are accurate and promptly investigate differences. Review and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install electric vehicle (EV) chargers where they are most needed by … DiNapoli. “Compared to what was promised, the rollout of electric vehicle chargers has been a disappointment so far,” … said. “Since encouraging more drivers to switch to electric cars is a part of the state’s strategy for lowering …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleOpinion 98-16
How long a school district must hold moneys paid into a tax certiorari reserve fund before the moneys may be returned to the school districts general fund
https://www.osc.ny.gov/legal-opinions/opinion-98-16Department of Transportation Bulletin No. DOT-47
… Purpose: The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: Pursuant to Article 51 of the 2021-2026 Operational Services Unit Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceDepartment of Transportation Bulletin No. DOT-45
… Purpose: The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: Pursuant to Article 51 of the 2021-2026 Operational Services Unit Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceVillage of Akron – Selected Financial Activities (2016M-133)
… records and reports. The Village had insufficient cash to fund its operations and the continued use of temporary debt financing and interfund loans distorts the actual cash needs of the individual … Recommendations Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133State Comptroller DiNapoli Releases School District Audits
… could not explain how the finance committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in it levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsJohnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… the period April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company is a volunteer organization …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Village of Upper Brookville – Justice Court (2013M-160)
… The purpose of our audit was to determine if the Board and Justice established adequate review procedures and oversight … Village of Upper Brookville Justice Court 2013M160 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160State Agencies Bulletin No. 618
… To inform agencies of the new procedure which will default work schedules depending upon the Pay Basis Code. Affected … Pay Basis Code used by the PayServ system has a particular work schedule. This work schedule default is either YYYYYYY which cannot be … To inform agencies of the new procedure which will default work schedules depending upon the Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeState Agencies Bulletin No. 2075
… for processing the 2022 CSEA OSU Work-Related Clothing Allowance. Affected Employees Employees in the Operational … dated 10/24/2022 provides for a Work-Related Clothing Allowance. Effective Dates The 2022 CSEA OSU Work-Related Clothing Allowance may be processed beginning in Institution Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2075-2022-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2176
… for processing the 2023 CSEA OSU Work-Related Clothing Allowance. Affected Employees: Employees in the Operational … dated 10/26/2023 provides for a Work-Related Clothing Allowance. Effective Dates: The 2023 CSEA OSU Work-Related Clothing Allowance may be processed beginning in Institution Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2176-2023-work-related-clothing-allowance-osu-employees-represented-civilXII.5.I Prompt Payment Interest – XII. Expenditures
… into the SFS. For additional information about the 15 day prompt payment requirements, State agencies can access … and select the 15 Day Pay Bill FAQs under Accounts Payable within the Agency … please refer to Chapter III, Section 9 – Provisions for 15 Day Prompt Payment Interest Eligibility . SFS will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interest