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Chittenango Central School District – Financial Management (2016M-294)
… review the District’s management of financial activities for the period July 1, 2014 through February 29, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $37 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Batavia City School District – Financial Condition (2016M-160)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $43 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Goshen Central School District – Financial Condition (2017M-46)
… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … with approximately 2,900 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $67 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46West Webster Fire District – Financial Management (2023M-23)
… appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… and responsibilities, including network access and server hosting, and related controls, costing approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisors’ accounting records … accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Le Roy Central School District – Reserve Funds (2022M-110)
… report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education … to initiate corrective action. … Determine whether the Le Roy Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Village of East Hampton – Information Technology (2015M-187)
… purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period August 1, … is located in the Town of East Hampton, Suffolk County, and has a population of approximately 1,400. The Village is … access, data backups, remote access or password security and management. Officials improperly assigned administrative …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger … addition, agencies are reminded that all transactions are subject to all audits and must be submitted, approved and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeState Agencies Bulletin No. 300
… To advise agencies of changes in withholding allowances and maximum Social Security Tax. Affected Employees All … Effective Date(s) New rates will be reflected in the Administration checks dated January 2, 2002 and … Certificate each year. Copies of the forms may be obtained from IRS. Social Security- Medicare Deductions The 2002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … The Director of Weights and Measures (Director) did not complete all required testing of weighing and measuring … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… of approximately $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Outreach Events
… The goal of the Outreach Program is to increase public awareness about the … abandoned property. Date Event Address County October 2025 October 4, 2025 9:00 am - 1:00 pm Village of Colonie …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsXIII.10 Overview – XIII. Employee Expense Reimbursement
… POLICIES This section provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes … Reports . If an employee owing a refund to the State does not frequently submit expense reports, agency officials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDiNapoli Releases Lower Manhattan Economic Snapshot
… to an economic snapshot released today by New York State Comptroller Thomas P. DiNapoli. The neighborhood’s … space that will be completed by 2019, according to the Downtown Alliance. The report is part of a series by DiNapoli … of thousands of public and private sector employees, and college students. In the past two years, Pace University has …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 2001-9
… and a director of one of the corporations does not have a prohibited interest in contracts between the county and … we believe that, even if not required by the county's code of ethics, the county board member should not … 1 Since our opinion will address only the individual's potential interest in county contracts with the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Maintain My Payroll Contact Information
… Coming Soon Find directions for modifying contacts on the Contact Update Online Help page. To get your user ID or password, please contact … [email protected] . … Maintain My Payroll Contact Information …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationOpinion 92-3
… of interest prohibited by General Municipal Law, article 18 under the following circumstances. You state that the … to the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to … §801), and if none of the exceptions contained in article 18 are applicable (see General Municipal Law, §802). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-92-3