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Village of Endicott – Budget Review (B4-16-7)
… Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the … in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to official …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Islip Fire District – Financial Condition (2020M-25)
… the District’s financial condition by ensuring that budget estimates and fund balance are reasonable. Key … and expenditures from reserves are included in the annual budget and comply with permissive referendum and public … monitor the Districts financial condition by ensuring that budget estimates and fund balance are reasonable …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Fuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm … conducted appropriate procurements paid appropriate prices and received the quality and quanti …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesState Agencies Bulletin No. 1182
… are subject to Federal, State and Local taxes are loaded in PayServ and reflected in the employee paycheck under the TXE earnings code. The … OSC Actions OSC will process four months of files in two pay cycles as specified above. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservCity of Lackawanna – Garbage Collection Fees (2021M-206)
… City officials did not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did … were not assessed and/or billed the correct garbage fees in accordance with the Code. Twenty-five of these properties … support and/or did not comply with City requirements. In addition, although the DPW Commissioner prepared memos …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206State Agencies Bulletin No. 1711
… Taxable Gross amounts. W-2 Distribution The agency address will be used as the return address for the 2018 Form W-2 Statements. For employees who … form W-2, OSC will mail Form W-2 to the employee’s mailing address currently listed in PayServ. If no mailing address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018Comptroller DiNapoli Releases Municipal Audits
… reports with the State Comptroller’s Office or the Board in a timely manner. Department of public works (DPW) … 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did not audit 26 … exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Containing Employee Health Insurance Costs
CostSaving Ideas Containing Employee Health Insurance Costs
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… 26 years as president, but for all public employees in New York, from the village hall to the classroom to the … “He championed pension improvements, the strongest in generations, landmark COLA legislation for retirees on a … to Irene and his family, and may they take some comfort in knowing Danny made a profound difference in the lives of …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueState Comptroller DiNapoli Releases Municipal & School Audits
… IT director did not disable unnecessary user accounts in a timely manner. As a result, the district had an increased … replacement plan, and three board members did not know when these items needed to be replaced or their … plans, officials did not determine, among other things: how the construction and replacements would be funded long …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… (Parks), the Department of Environmental Conservation (DEC), and the Department of Health (DOH) are each responsible … pools, beaches, and spray grounds, except those located at DEC campgrounds and State parks, are regulated by DOH. The … for all facilities under DOH’s jurisdiction. While DEC and Parks facilities are not required to comply with the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsDiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… that Bruce Karam, the former long-time superintendent of the Utica City School District (UCSD), was sentenced to pay the UCSD restitution of $11,549 for the resources improperly diverted, serve five years’ probation and perform 250 hours of community service. Karam was also ordered to pay UCSD …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kState Agencies Bulletin No. 1275
… System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service … 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their earnings before the … (PAF ARBTX). OSC will automatically convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionAccounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: … to Financial Operations (GFO), Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLiberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. The proposed 2013-14 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … education services for children between the ages of three and five years. Pursuant to the State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… covered the period April 1, 2016 through September 16, 2019. About the Program DMNA manages the State’s military … are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York … it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsUtica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid $11,690 to an employee who worked offsite without certainty as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Town of Franklinville – Procurement (2024M-56)
… attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive procurement methods. In addition, because Board members were not familiar with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56