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Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed all payroll functions with little or no supervision. There is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… Tech Talk” cybersecurity training webinars for local government officials with weekly releases planned throughout … trainings were developed by DiNapoli’s Division of Local Government and School Accountability’s Applied Technology … weeks ahead on cybersecurity issues. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… or check, depending on the preferred payment method in the employee’s payroll information in the SFS. OSC’s Bureau of … or when an agency is reimbursing the expenses of an employee from a different agency, the submitting agency must ensure that the appropriate employee information and chart of account information is used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… tentative property assessment roll suggests a bright spot for New York City’s finances entering fiscal year (FY) 2023, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleChenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the proposed budget are reasonable. We compared the District’s … by $65,000 and $120,000, respectively. The District’s proposed budget complies with the property tax levy limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Nichols – Financial Condition (2013M-50)
… five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, … The purpose of our audit was to evaluate the Towns management of the Park for the period January 1 2011 through April 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change Guidance … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changePort Jefferson Union Free School District - Claims Processing (2018M-055)
… Objective Determine whether the Board had established and properly implemented an adequate system to audit vouchers … We reviewed 60 general fund claims totaling $298,123 and 10 extra-classroom activity claims totaling $2,705 to … place had verified they were properly supported, audited and approved before payment. We found the claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… report - pdf] Audit Objective To determine whether the County Hospital and Skilled Nursing Facility (Hospital) … oversight of the cafeteria’s financial operations. County officials generally agreed with our recommendations … Wyoming County Hospital Cafeteria Cash Receipts 2018M70 …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… renewal forms, income support and military records) to verify eligibility. Key Recommendations The Assessor should: …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Dover Union Free School District - Information Technology (2018M-112)
… officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Putnam County – Probation Department Collection of Revenue (2014M-5)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s revenue collection … of six towns and three incorporated villages and has a population of approximately 99,600. The Legislature …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Retirees Contribute to New York State's Economy
… By supporting local businesses, helping to create jobs and paying their fair share of taxes, NYSLRS retirees contribute to the economic health of our communities. And because NYSLRS … boost local economies in good times and bad, helping to build a stronger New York. During 2024, approximately 79 …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyEastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… for the 2016-17 fiscal year are approximately $333 million. Key Finding BOCES officials purchased goods and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees … or 6 percent of employees tested did not complete the annual SHP Training. Key Recommendation County officials …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Thurston Fire District – Financial Activity (2016M-430)
… ensured that financial activity was properly recorded and reported and that District money was safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Thurston in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430SUNY Bulletin No. SU-379
… Purpose: The purpose of this bulletin is to provide agency instructions for OSC’s automatic … 21P; and An existing Contract Pay record effective prior to 08/14/2025. The Contract Begin Date is 08/14/2025 and the … is complete. Comp Rate Code Changes If an employee elects to change their obligation (21P to CAL or CAL to 21P), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-379-2025-restoration-contract-pay-and-additional-pay-suny-21pLincoln Fire District – Financial Activities (2012M-228)
… by law. As of August 31, 2012, the District reported an equipment capital reserve totaling $324,836 and a building … the reserves with budgetary appropriations, operating surplus at the end of the year, and interest income, totaling $71,873 for the equipment reserve and $118,429 for the building reserve. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Department of Transportation Bulletin No. DOT-27
… a shift, any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a lump sum payment of $400. Employees eligible for the 2015 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-27-2015-shift-lump-sum-payment-winter-maintenance-season