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West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) Treasurer properly … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … Did the West Henrietta Fire Department Inc Department Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Restitution Payments (2021-MS-2)
… Key Findings Department officials must do more to ensure victims receive court ordered restitution. Our review of 13 … ordered. Restitution payments were not always disbursed to victims promptly or appropriately and reasonable efforts were not made to locate victims to disburse as much as $1.6 million the Departments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2DiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… parks across New York State from January 2018 to October 2022 and examined 1,446 amenities such as restrooms, … who filled the position from January 2018 to March 2022. It was determined the position was vacant for at least … the audit, Parks assigned a new ADA coordinator in March 2022. Comptroller DiNapoli recommended Parks: Incorporate …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesState Agencies Bulletin No. 1859
… is to notify agencies of the 2020 Year End processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always … Schedule for Submitting 2020 Year End Returned Checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2020, JCDC operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC … costs from JCDC’s use of a related-party-owned building and an additional $63,411 in overallocated costs of … costs of buildings JCDC shared with an affiliate (i.e., JCS). $73,150 in unsupported personal service costs, …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1959
… notify agencies of the 2021 Year End processing schedule for AC230s (Report of Check Returned for Refund or Exchange). Background To maintain the … Recovery of Taxes OSC has no ability to recover taxes for salary refunds that were originally paid in a prior year. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The … to address overfunded reserves. Thousand Islands Central School District – Financial Management (Jefferson County) The …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1425
… contained in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2011-2015 Agreement between the State of New York and the Public Employees Federation (PEF), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1425-2015-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1516
… Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: … & Technical Services BU05 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the … 18C 12/07/16 12/08/16 Eligibility Criteria Employees who have accrued Over40 Comp Time II credits are eligible to cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1516-2016-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1741.1
… payments Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA Background … Units (Bargaining Units 01 and 21) provides for the change in the calculation of overtime for all eligible members. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonCUNY Bulletin No. CU-739
… are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… the appropriate voucher style when entering payments in the Statewide Financial System (SFS). Process and Document … Business Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” … and ChartFields is critical to reconciling PCard charges in SFS. Prepaid vouchers remain unreconciled until applied to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleDiNapoli: Trouble Ahead for Local Governments and Schools
… governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … (AIM) payments to 12 cities and 20 percent of June Video Lottery Terminal (VLT) aid payments to 15 counties, cities, … Pandemic Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsCompliance With Payment Card Industry Standards
… the Authority accepts credit card payments over the phone, online, and in person for other costs (e.g., unpaid … Card Industry Standards (2015-S-65) Central New York Regional Transportation Authority: Compliance With Payment …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… political spending best serves the company's own bottom line and long-term value." DiNapoli's disclosure proposals …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsState Comptroller DiNapoli Releases Municipal Audits
… actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets were …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … correct dates or amounts in the computerized accounting software. Record 104 disbursements totaling $22,062 with … revenues and expenditures of foreign fire insurance (FFI) tax proceeds with the New York State Office of the State …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… did not ensure that the District only paid for travel and conference expenses that were necessary and as limited by … Monitor and enforce compliance with travel and conference policies. Consider using US General Services …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andUrban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls over information … The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, … Crown Point Central School District Internal Controls Over Payroll 2013M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m