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State Agencies Bulletin No. 2319
… of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2025. Affected Employees: Employees who are Tier 5 members of … Dates: Effective beginning Institution paychecks dated April 3, 2025, and Administration paychecks dated April 9, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2319-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… Purpose of Audit The purpose of our audit was to determine whether the Village was awarding Length of … 31, 2016. Background The Village of Southampton is located in the Town of Southampton in Suffolk County and has a … Key Findings The Village’s LOSAP’s Point System is not consistent with General Municipal Law (GML). Points were …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Bethpage 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Village 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-235Ausable 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 … The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is … fiscal year were $28.3 million. Key Findings The Board had not adopted comprehensive written policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedPrattsburgh Central School District – Financial Management (2020M-108)
… Objective Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … State or County contract pricing. The Board’s failure to ensure that Village officials obtained bids and quotes in … bidding process, as required. Attach the obtained quotes to the vendor’s claim so that the Board can audit and approve …
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)
… July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected …
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)
… pdf ] Audit Objective Determine whether officials ensured information technology (IT) systems were adequately secured … Disaster recovery plan Personal, private and sensitive information (PPSI) policy. County officials did not provide … communicate them to all employees, and review and update routinely or when significant changes in the …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 … by an elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… internal controls over cash receipts and disbursements for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … and civil office cash receipts were not properly accounted for, secured, and deposited in a timely manner. The civil …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July … auditor before payment. … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Franklin County – Procurement (2016M-366)
… Purpose of Audit The purpose of our audit was to review the County’s procurement practices for the period … July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of … approximately $101.2 million. Key Findings The County did not procure professional services in accordance with the …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… audit the books and records of the Supervisor, Town Clerk, tax collector, and Town Justice as required. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for … The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire protection services to … although the by-laws require timely deposits, "timely" is not defined in the by-laws. The Treasurer does not issue any …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Operational Advisory No. 32
… Adjustment Voucher to be used when a refund does not fit one of the above categories or is not able to be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesCanandaigua City School District – Procurement (2022M-141)
… seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not subject to … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … – Controls Over Claims Processing (Albany County) Except for some minor exceptions, the claims reviewed were adequately supported and were for proper district purposes. However, the board’s failure to …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… State Comptroller (OSC), the Business Unit should address all of the reasons the voucher was rejected. Process and … and reversed the funding, the Business Unit must enter a new voucher using the same invoice number that was used in … the State Comptroller OSC the Business Unit should address all of the reasons the voucher was rejected …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucher