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State Agencies Bulletin No. 1924
… LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… Auditor, Internal Audit Function & Audit Committee," Mary Ellen Clark and William J. Klohck, August 2006 (updated …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorTown of Gardiner – Selected Financial Activities (2013M-67)
… 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. … Key Recommendations Segregate incompatible duties in the cash receipts and disbursements processes, or …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Other Bulletin No. 60
… checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State … Other Bulletin No 60 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did … unreserved fund balance of approximately $748,000, and the highway fund had a deficit unreserved fund balance of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55DiNapoli: Rural Counties Face Shortage of Health Professionals
… report by State Comptroller Thomas P. DiNapoli examined healthcare professional shortages in 16 rural counties in New … lives,” DiNapoli said. “Addressing gaps in the rural healthcare workforce to alleviate current shortages and plan … counties presents an additional barrier to recruiting more healthcare professionals. Not all counties have hospitals or …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial activity, review … reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… Romulus Central School District Financial Condition Management and State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateFishers Island Union Free School District – Five Point Plan (2015M-320)
… to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. … directly to the Board. Establish and appoint an audit committee. Ensure that District officials issue an RFP for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320City of Mount Vernon – Payroll (2014M-347)
… officials provided sufficient oversight of employee time and attendance and leave accruals for the period January 1, 2013 through … $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Appendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesTown of Batavia – Water and Sewer Operations (2018M-12)
… Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Unified Court System Bulletin No. UCS-324
… inform agencies of OSC’s automatic processing of the 2023 Judicial Longevity Payment (JLP) and to provide instructions … Association Bargaining Unit 87 Unrepresented Graded Non-Judicial Employees Bargaining Unit 86, 88, and CT Background … 2023. Note: The 2021-2026 CSEA agreement phases out the Judicial Longevity Payment beginning in April 2023. The four …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentCity of Yonkers – Budget Review (B6-15-16)
… review was to identify issues which impact the City of Yonkers' financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for … and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the City. The …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Payroll Improvement Project Bulletin No. PIP-009
… must be completed in order for agencies to be considered ready for v 9.2. File Interface Testing Agencies that receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingDiNapoli Releases Municipal Audits
… were generally operating effectively. However, the town does not maintain records of leave accruals for employees and … Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain perpetual inventory records to show the … of fuel remaining in inventory at any given time and it does not take periodic physical inventories for …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Village of Maybrook – Water Operations (2013M-121)
… 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of Montgomery and has a population of … result of deficient internal controls, we detected errors in more than 17 percent of the water bills that we reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121