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State Agencies Bulletin No. 2184
… 6 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 368 of the Laws of 2018, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2184-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2024State Agencies Bulletin No. 2294
… 5 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025Sharon Springs Central School District – Fund Balance Management (2022M-100)
… appropriations and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… goods skyrocketed due to shifts in consumer and business buying behaviors amid the implementation of social distancing …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingState Agencies Bulletin No. 1683
… Purpose To notify agencies of the new Payroll Check Notification Report which shows the status of payroll checks issued out of the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportState Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsBroome County – Financial Condition (2013M-224)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in the central southern portion of upstate …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities for the … and are not reviewed by the Board. The former Mayor's salary was increased without following applicable law. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mGreece Central School District – Procurement of Professional Services (2024M-129)
… assure taxpayers that professional services were procured in the most economical way and without favoritism. Of the 51 … similar services at a more favorable rate, could result in existing professional service providers providing more … and helps assure taxpayers that procurements are made in their best interest. Recommendations The report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mState Agencies Bulletin No. 2302
… earnings limit for Tier 6 ERS members for calendar year 2025 is $20,958.00. Affected Employees: Tier 6 members … Laws of 2018, the overtime limit increases each calendar year. The amount of the increase is based on the Consumer Price Index of the previous year. Effective Dates: Effective beginning Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2302-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2025Conesus No. 1 Fire District – Internal Controls (2014M-46)
… the Board has not adopted other policies or procedures for financial operations such as cash receipts and … of internal controls, including policies and procedures for segregation of duties, annual review of the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, … totaling $8,029 were not properly supported, such as by itemized receipts. Charges for purchases totaling $24,831 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective … Background The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… service credit to volunteer firefighters accurately for the period June 1, 2015 through May 31, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $27.7 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Prattsburgh Central School District – Financial Management (2020M-108)
… The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Village of Gowanda – Procurement (2013M-175)
… The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 residents. The … five-member Board of Trustees consisting of the Mayor and four Trustees. The Village’s adopted budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Deerpark – Real Property Tax Collections (2017M-277)
… adequate controls over real property tax collections for the period January 1, 2016 through July 19, 2017. … population of approximately 7,900. Budgeted appropriations for 2017 totaled approximately $5.1 million. Key Findings The … The Town Clerk did not retain sufficient documentation for tax payments dates. The Town Clerk did not prepare daily …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Greene County - Information Technology (2020M-38)
… County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38State Comptroller DiNapoli Statement on Death of Robert Slaughter
… Slaughter and her family as they mourn the death of Robert Slaughter. Louise and Robert shared a lifetime together and were an example to us all of what a dedicated, loving and committed couple could … Slaughter and her family as they mourn the death of Robert Slaughter Louise and Robert shared a lifetime …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughter