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Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… to officials and employees and payments to other vendors and determined: The Board approved 47 disbursements … the Town owns. The solvents were purchased from out-of-state vendors at higher prices than local vendors offered and some …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementCUNY Bulletin No. CU-584
… Employees represented by District Council 37, Local 1087 in Bargaining Unit TO Effective Date(s) Paychecks dated April … OSC will automatically increase the biweekly deduction for Union Dues (Code 471) and Agency Shop Fee (Code 472) from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-198
… Purpose To notify agencies of a change in eligibility for Deduction Code 382 (DC37 Benefit Trust). Affected … Employees Employees in Bargaining Unit U6 are now eligible for this program Effective Date Institution Checks dated … This bulletin notifies agencies of a change in eligibility for Deduction Code 382 DC37 Benefit Trust …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Accounts Payable Advisory No. 75
… Card Use . Guidance: A reminder to agencies that the PCard may not be used to pay for purchases from … contracts or Purchase Authorizations (PA) because the Statewide Financial System is unable to capture …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0XVI.3.A Financial Statements – XVI. Financial Reporting
… Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial report ) … have different objectives and use the financial statements for different purposes. Some examples of these users include … is necessary. The minimum financial reporting requirements for general purpose governments include the: Management’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-301
… Article 20.10, the Discretionary Increase is comprised of two one-half percent parts. SUNY System Administration will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Much of this amount may be unrecoverable due to New York State’s 3-year statute of limitations. Department of … maintenance, DOT also uses a centralized procurement contract (Contract), negotiated and entered into on behalf of …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-306
… (CAL, 21P or ANN) and are enrolled in either the New York State Employees’ Retirement System (Plan Type 7Y) or the New York State Teachers’ Retirement System (Plan Type 7X), Earnings … as a CAL prior to 09/01/2021 must be paid a balance of contract. For CAL or 21P employees who are terminated prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… $52.1 million more than the city’s budget for 2022-23, an increase of 3.8%. The city relies on nonrecurring revenue of …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… for tuition billing. Avoca Central School District – Payroll (Steuben County) District officials generally paid … segregate duties or establish mitigating controls over payroll processing. Avoca Central School District – …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1966
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA … Employees in Bargaining Unit 04 on 10/01/2021 are eligible to receive the 2021 CSEA ISU Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their performance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Agencies Bulletin No. 1871
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA … Employees in Bargaining Unit 04 on 10/01/2020 are eligible to receive the 2020 CSEA ISU Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their performance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingOpinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the mayor does not have an "interest" in the employment contract within the meaning of General Municipal Law, §800(3) … Municipal Law, §806). We also note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … with requirements under the school’s charter and state law. In addition, school officials have not implemented …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … not implement one. Department of Civil Service: New York State Health Insurance Program: CVS Health – Accuracy of Drug … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsTown of Maryland - Financial Management (2018M-121)
… general and highway funds increased by $450,000 and, as of December 31, 2017, was 83 percent of 2017 expenditures. Over the last three years, conservative … budgeting led to combined overestimated expenditures of $495,000 and underestimated revenues of $226,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… September 1, 2011 through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selected