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Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… if Village officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December … is located in the Town of Dryden in Tompkins County and has a population of approximately 520. The Village is … by an elected five-member Board of Trustees. General and sewer fund budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24County of Ulster – Property Tax Exemptions (2016M-333)
… Ulster County is composed of 20 towns, three villages and one city and has a population of approximately 182,000. The County is … of property, correcting property tax exemption errors and inputting tax exemption income limits were effective. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Town of Carrollton – Justice Court Operations (2018M-21)
… Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key Findings The … total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition … Key Recommendations Prepare monthly bank reconciliations and accountabilities. Investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21SUNY Bulletin No. SU-170
… M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of 2008 which implemented the agreement between the State of … are required to complete M/C Discretionary Salary Increase rosters in EmplID order. SUNY System Administration will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialCanandaigua City School District – Procurement of Professional Services (2015M-133)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to … Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by … Canandaigua City School District Procurement of Professional Services 2015M133 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Supervisor did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the … bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, complete and timely accounting records. Periodically review the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the cost of the study is charged against the countys general fund or against the sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfState Agencies Bulletin No. 1048
… To notify agencies of the removal of the maximum dues and agency shop fee cap for grade 038 employees represented … Currently, OSC automatically stops deducting union dues and agency shop fees when a PEF employee in a grade 038 … in 2011. OSC Actions OSC will remove maximum cap of $900 and allow the .9% to be deducted from the full salary. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedSUNY Bulletin No. SU-279
… Purpose To explain the OSC and agency procedures for the use of the Leap Year Salary … employees in salary Grade 980 with a Pay Basis Code of CAL and CYF Background In any fiscal year in which February 29th … fiscal year. Since the fiscal year beginning 09/01/2019 and ending 08/31/2020 will include the extra day in February, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… P. DiNapoli, Ontario County District Attorney James Ritts, and Ontario County Sheriff David Cirencione announced today. … Havens allegedly betrayed the trust of the fire company and her community by diverting funds meant to protect the residents of Shortsville and surrounding communities to fund her lifestyle,” DiNapoli …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Opinion 2009-1
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … contain such provisions ( see Office of State Comptroller, Model Code of Ethics for Fire Districts, section 7 [a] [2] … Comptroller was required to create and make available a model code of ethics for fire districts. Chapter 238 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 Employee … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsOpinion 92-42
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of municipal employees and equipment on private property pursuant to contract) …
https://www.osc.ny.gov/legal-opinions/opinion-92-42State Agencies Bulletin No. P-437
1985 Salary Increases, Other Changes for Emp in Sec Svc (01) and Sec Supr (61) Negotiating Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-437.pdfCybersecurity Month Software Management
Learn about software management practices that you can implement in your municipality to help mitigate cybersecurity threats.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-software-management-10-11-22.pdfPlattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh-2019-198.pdf2020-2024 Legislative Travel and Per Diem Expenses – Assembly
NYS Assembly Total Travel and Non Travel Expenses Paid in Calendar Years 2020 through June 30, 2024
https://www.osc.ny.gov/files/reports/excel/07-25-2024-assembly-final-expenses.xlsx2020-2024 Legislative Travel and Per Diem Expenses – Senate
NYS Senate Total Travel and Non Travel Expenses Paid in Calendar Years 2020 through June 30, 2024
https://www.osc.ny.gov/files/reports/excel/07-25-2024-senate-final-expenses.xlsxOil Tranpsort Letters
Comptroller DiNapoli sent 14 letters seeking information on safety measures taken by businesses involved in shipping oil.
https://www.osc.ny.gov/files/press/pdf/oil-transport-letters.pdf