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Village of Addison – Payroll (2024M-12)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12State Comptroller DiNapoli Statement on New York City Preliminary Budget
… projections based on year-to-date tax collections. In combination with another Program to Eliminate the Gap … of $2.2 billion, $1.5 billion more than it had projected in November. The city intends to transfer those funds in FY 2024 to prepay a portion of next year’s expenses. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Comptroller DiNapoli Releases Municipal & School Audits
… through written policies and procedures or disable 551 unneeded network user accounts. Stafford Fire Department …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases State Audits
… accommodate passengers disembarking from the Staten Island Ferry. Also, trains headed to the ferry were sometimes given priority over scheduled outbound …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Cost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage can result in significant savings. Employee salaries and benefits, including pension benefits, are large expenses for New York's local governments and school districts. These costs represent nearly 57 percent …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Agencies Bulletin No. 1744
… To notify agencies of an automatic dues increase and a one-time retroactive adjustment Affected Employees … who are members of NYSCOPBA, Inc. and are currently in or were previously in Bargaining Units 01 and 21 at any time since April 1, 2016 with union dues withheld (Code 291 for BU01 and Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationAlbion Central School District – Financial Management (2021M-200)
… and District officials: Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. … Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Machias – Supervisor’s Financial Duties (2021M-98)
… financial duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor should: …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and over $820,000 for the … are reasonable. The proposed budget does not include a tax overlay or provisions for infrastructure needs. There …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-92019 Annual Audit
… as part of our daily audit. In addition, we identified 917 product code errors totaling nearly $3.85 million. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19CUNY Bulletin No. CU-403
… Purpose To inform agencies of new Additional Pay codes and to provide instructions for payment of the CUNY PSC … The 2007-2010 Memorandum of Agreement between CUNY and the Professional Staff Congress/CUNY includes an Advanced … in the College Laboratory Technicians (CLT) title series and Assistant to Higher Education Officer (aHEO) titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentialsVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… the compensation and benefits approved by a village board to which they are entitled, and time records adequately … employees without first ensuring that there was Village Board (Board) authorization to extend the benefits. This resulted in …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Village of Suffern – Budget Review (B6-16-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling … Village of Suffern Budget Review B6168 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Medicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… was paid for practitioner, pharmacy, inpatient, lab, and clinic claims that did not comply with Medicaid policies; …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019State Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… State Comptroller Thomas P. DiNapoli and Rockland County District Attorney Thomas E. Walsh II … Comptroller DiNapoli. “Due to my office’s investigation and my partnership with Rockland County District Attorney Thomas E. Walsh II, we uncovered his fraud, and he will now be held accountable for his actions. My …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesRoosevelt Fire District – Length of Service Award Program (2025M-40)
… well as protect the “pension-like” benefits earned by the volunteers. Given that most LOSAP plans require investment … audit process, to help protect the benefits earned by the volunteers for service to their communities. The Board also …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40State Agencies Bulletin No. 1118
… Date(s) 2011 Form W-2s will include earnings paid in paychecks dated: Administration: 1/05/11 through 12/21/11 … 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … address exists, the form will be mailed to the employee’s home address. Note: IMPORTANT TAX DOCUMENT ENCLOSED appears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… Form W-2 Content 2012 Form W-2s will include earnings paid in paychecks dated: Administration: 1/04/12 through 12/19/12 … 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … address exists, the form will be mailed to the employee’s home address. Note: IMPORTANT TAX DOCUMENT ENCLOSED appears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers are made and the fund receiving the transfer-in. All operating transfers are closely monitored and reported on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers