Search
Town of Stuyvesant – Procurement (2017M-54)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … 1, 2015 through November 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed … Town of Stuyvesant Procurement 2017M54 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Greenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … he does not perform the review and certification prior to the employees being paid. Key Recommendation The … Superintendent should review and certify payrolls prior to the transfer and release of funds to pay employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… about the fiscal challenges it faces.” Report Review of the Financial Plan of the City of New York (August 2023) …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesAlbany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls … The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293West Hempstead Water District – Life Insurance (2016M-393)
… Purpose of Audit The purpose of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393DiNapoli: 23 School Districts Designated in Fiscal Stress
… for the various categories of government three times a year. School districts are given a fiscal stress score … its own general school aid and the federal aid had to be shared with eligible non-public schools in a district. … The report also reviewed environmental risk factors, which can often increase the chance of fiscal stress, such as …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressEmployer E-News Archive — 2026
… Officials Must Submit an ROA 2026 Overtime Limits for Tier 5 & 6 Members Annual Invoice Payment Due Time is Up … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … prior to payment, and has not provided library staff with guidance on procurement methods for professional service …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 will be in line with the previous year, with the Employees' Retirement System … contribution rates stable and that provides predictability for employers as they plan their future budgets," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020State Comptroller DiNapoli Releases Municipal Audits
… billing and collection process. In addition, the board does not properly monitor water loss. Town of Moreau – … of Spencer – Board Oversight (Tioga County) The board does not periodically review bank statements, bank … or any other supporting records. Additionally, the board does not perform the required annual audit of the …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-301
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2021 Prepaid Legal Service Benefit. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-609
… employee meets the eligibility criteria and has a Payroll Status of Active, Leave with Pay or Leave of Absence on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… were filed in a timely manner or conduct an annual audit of the secretary-treasurer’s accounting records for 2020 … board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors reviewed, … had one or more exceptions. Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (Tompkins County) Company …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… as a whole, and each agency’s and defined entity’s book of record requirement. Generally, each agency, as defined by … reporting, it may require a separate GL BU. Segregation of ChartField values – ChartField values are shared across … source can be used to segregate transactions. Balanced set of books – Situations where a balanced set of books are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuState Comptroller DiNapoli Releases Municipal Audits
… the former superintendent was arrested and charged with second degree obstructing governmental administration … of Funds (Ulster County) The board did not always comply with its procurement and investment policies, or with statutory requirements relating to investments. The …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Fire District Information
… the Chief Financial Officer (CFO) of every fire district is required to file an annual financial report (AFR) with the … from LGSA. Visit our Contact Update and Online Help for Local Officials web page for more information. If you … of interest to Fire District officials, including our New Official Quick Start Guide [pdf] , accounting guidance and a …
https://www.osc.ny.gov/local-government/resources/fire-district-informationState Agencies Bulletin No. 1975
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2021 minimum wage increases for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageLocal Government – 2022 Financial Condition Report
… of the total revenue for local governments not including NYC …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentChenango Fire Company – Controls Over Financial Activities (2014M-290)
… 9, 2014. Background The Company is incorporated under New York State Not-For-Profit Corporation Law and is located in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014m