Search
SUNY Bulletin No. SU-323
… continue using either Earnings Code OTO – OT Override or Earnings Code CVO – Covid-19 OT Override for overtime … (as listed in OSC Actions above) on the Time Entry page or the Time Entry Interface (NPAY502) using the following … any payments using Earnings Code OTO – OT Override or Earnings Code CVO – Covid-19 OT Override. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Berlin Central School District , Galway Central School District , Hudson Falls Central School District , Mount Sinai Union Free …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Andover , Town of Caledonia , Village of Lyons Falls … by the board for payment was included in the board minutes and the amounts in the minutes did not agree with the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … York State Office of General Services or county contracts where appropriate, they did not seek competition for … District – Board Oversight (Oswego County) Foreign fire insurance money was placed in the district’s general fund …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Town of Austerlitz , Town of Boonville , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . … has saved the county more than $1 million. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. … (2021M-193) The purchasing agent did not ensure that goods and services were procured in accordance with the purchasing … of the rail yards. The property was acquired based on a $6 million to $20 million development plan, without an …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsEconomic and Demographic Trends – 2021 Financial Condition Report
… rate climbed to a high of 16.2 percent in April 2020 and ended the year at 10.0 percent. All industries in the State experienced job losses. The hardest hit was the leisure and hospitality sector, losing over one-third of its …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsAvoca Central School District – Payroll (2025M-14)
… complete report – pdf] Audit Objective Did Avoca Central School District (District) officials accurately pay … individual employee contracts and board-established rates. The payroll clerk is responsible for entering and … million during the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally paid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Comptroller DiNapoli Releases Municipal Audits
… Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and accountability for our local …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsTown of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … in unexpended surplus fund balance, which was more than double the ensuing year’s appropriations. Further, at the end …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Travel/Conference Claim Requirements – Travel and Conference Expense Management
… employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include … Cross-references to other claims if the total travel claim is spread among multiple vouchers. For example, a …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should conduct …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … billing and collecting water rents, determining estimated bills or approving and applying adjustments to customers’ …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Fund Financial Data – 2021 Financial Condition Report
… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted … separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataCooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… exceeding the statutory limit on surplus fund balance by $4.5 million, and missing opportunities to lower real … general fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 … benefit accrued liability and unemployment reserves by nearly $1.9 million and did not use funds held in six …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … and highway funds generating operating surpluses totaling $5.1 million and $1.2 million, respectively. Appropriated fund … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli Report Highlights Local Government Reliance on Federal Aid
… issued a report today detailing the impact of federal aid on New York's municipalities and school districts. In … New York City received $4.7 billion in direct federal aid. Separately, New York City received $7 billion, of which … schools. "Local governments receive much-needed federal aid that supports our schools, fixes our roads and keeps our …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aid