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Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Broome , Candor Fire District , County of Clinton Industrial Development Agency , Dutchess County , … Town of Broome Candor Fire District FD Co of Clinton Ind Dev Agency Dutchess Co Genesee Co Georgetown …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1016.1
… supersedes Payroll Bulletin No. 1016. Purpose The purpose of this bulletin is to continue to maintain up-to-date … addresses in the PayServ system and remind agencies of existing tools to do so. Affected Employees All Employees … such critical tasks as direct employee contact, mailing of Form W-2 statements, mailing of paycheck and direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemState Comptroller DiNapoli Releases State Audits
… of 21.71 percent and 30.23 percent, respectively, but did not have a clear process to develop the annual goal, … strategies to meet the objective of the program. WCHCC did not submit accurate quarterly MWBE reports for fiscal …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsUnified Court System Bulletin No. UCS-296
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … employee’s Job Data page is 0004, 0006, or 0421 and the value in the FIS Amount field is less than or equal to the … employee’s Job Data page is 0004, 0006, or 0421 and the value in the FIS Amount field is less than the Hiring Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsMiddlesex Fire District – Procurement (2025M-135)
… [read complete report – pdf] Audit Objective Did Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner? Audit Period … period back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and … Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mFranklinville Central School District – Financial Management (2017M-49)
… of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is … portion was actually used to finance operations. The Board and District officials have allowed unrestricted fund balance … written policy or plan for establishing, funding and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Partial Lump Sum Payment – Special 20- and 25-Year Plans
… retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit (not a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of your retirement benefit at the time you retire. The …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentGloversville Housing Authority – Selected Financial Operations (2015M-257)
… totaled approximately $2.5 million. Key Findings The Board did not adopt adequate policies for tenant rent collections … mitigate the associated risks were insufficient. The Board did not establish policies and procedures to guide staff when …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257State Police Bulletin No. SP-151.1
… a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators Association (NYSPIA). Affected Employees … Laws of New York, 2013, Chapter 544, the New York State Police Investigators Association (NYSPIA) has requested a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsVillage of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B71313 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… information to the Council for its approval. The Board did not periodically compare the Executive Director’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 … Town of East Fishkill Financial Condition 2014M139 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139CUNY Bulletin No. CU-601
… the value of this benefit will be added to the employee’s taxable gross wages, for tax withholding purposes, and … supplemental taxable income, will be added to the employee’s taxable gross wages, for tax withholding purposes, and is … notify affected employees. Payroll Register and Employee’s Paycheck/Advice The applicable earnings code and associated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. Adopted annual … implementing corrective action in a follow up examination. Of the 10 audit recommendations included in a 2022 audit, one …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1CUNY Bulletin No. CU-720
… Purpose The purpose of this bulletin is to inform agencies of the processing of … benefits are considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable … Benefit and the Earnings Codes: Union Bargaining Units Value Earnings Code Earnings Code District Council 37 CC, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… $635,000 over the 20-year agreement period. Officials did not require periodic reporting of necessary information … or verify the information that was provided, and therefore did not adequately monitor projects to ensure they met … because of a lack of proper documentation. Officials did not include recapture provisions in their PILOT …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataCost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage … school districts. These costs represent nearly 57 percent of annual budget expenditures, on average. Overtime wages can … service 1 and pension costs. For example, 8 to 30 percent of wages paid to highway employees in New York State are for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementTown of Spencer – Disbursements (2025M-35)
… – September 30, 2024 Understanding the Program The Town paid 647 non-payroll disbursements totaling approximately … not conduct a thorough and deliberate audit of all claims paid during the audit period. As a result, we identified claims being paid without the Board’s knowledge. We reviewed all 647 …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35