Search

Shenendehowa Central School District – Longevity Payments (2023M-165)

… Key Recommendations  Establish written procedures to ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs.  Ensure CBAs include language for … and have initiated, or indicated they planned to initiate corrective action.  … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165

Raquette Lake Union Free School District - Business Office Operations (2023M-151)

… – pdf]  Audit Objective  Determine whether the Raquette Lake Union Free School District (District) Board of Education … corrective action. … Determine whether the Raquette Lake Union Free School District District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023m

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… equipment was not properly accounted for. Specifically:  Three IT devices, including MacBooks and other laptops, … located.  20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Village of Cambridge – Payroll (2015M-74)

… 2013 through December 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington County, and has a population of approximately 1,870. The Village is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74

Town of Dickinson – Fiscal Oversight (2014M-337)

… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337

State Agencies Bulletin No. 2003

… order, a new Creditor Garnishment (ex. State Tax Levy, Student Loan), or a new Federal Levy order placed against their …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reports

Town of Berkshire – Board Oversight (2023M-122)

… report – pdf] Audit Objectives  Determine whether Town of Berkshire (Town) officials ensured non-payroll … whether the Town Board (Board) audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the … or establish procedures to detect and prevent duplicate payments. We identified $12,465 in duplicate payments.  …

https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122

Lansing Fire District – Investment Program (2023M-62)

… solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation Develop, …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62

City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)

… to open. Four components at the Police Station, such as a level landing at the top of curb ramps along the accessible route and an accessible …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43

City of Rome – Physical Accessibility to Programs and Services (S9-24-40)

… and services provided at selected City facilities. Key Findings  Of the 463 applicable physical accessibility … parking spaces located on the closest accessible route and signs identifying van accessible spaces. 21 components at the City Court, such as interior signs with raised lettering and Braille and service counters …

https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40

State Agencies Bulletin No. 2319

… is to notify agencies of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2025. Affected Employees: Employees who are Tier 5 members of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2319-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire

NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing

… P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for … P DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for …

https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencing

Planning Resources

… Guides Understanding the Budget Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting for Department Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other …

https://www.osc.ny.gov/local-government/resources/planning-resources

Safety of Seized Dogs

… The Law requires that seized dogs be properly sheltered, fed, and watered and receive proper care for the redemption …

https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogs

State Agencies Bulletin No. 1635

… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports … deadlines for the following processes: Automated Interface Submission Online Earnings Transaction Entry Miscellaneous … Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1635-schedule-agency-payroll-submission-and-availability-reports-and-files

State Agencies Bulletin No. 1720

… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports … deadlines for the following processes: Automated Interface Submission Online Earnings Transaction Entry Miscellaneous … Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1720-schedule-agency-payroll-submission-and-availability-reports-and-files

Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities

… (Department) adequately ensures automotive service, sales, and salvage facilities are registered, and follows up on consumer complaints and takes enforcement … 95 unregistered facilities advertising auto repair services. Additionally, we identified 21 vehicle dismantlers …

https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilities

State Comptroller DiNapoli Releases School District Audits

… competitive bids for purchases totaling $172,760 made from three vendors or comply with the district’s procedures for … purchases made from a New York state contract, resulting in $2,182 being overpaid to the vendor. Downsville Central … did not ensure that goods and services were procured in the most cost-efficient manner or provide adequate …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… to help maintain continuity of business office operations and prevent unauthorized computer use, access and loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user account access, including business …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… Legislature and Judiciary, and Debt Service appropriations lapse September 15th.The State University of New York (SUNY) … SUNY and CUNY State Operations and SUNY Aid to Localities lapse on September 30th. CUNY Stabilization Account appropriations lapse on March 31st, and SUNY Stabilization Account …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processing