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Wyoming County Probation Department – Restitution Payments (S9-20-4)
… procedures to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Putnam County Probation Department – Restitution Payments (S9-20-2)
… policies that were in place were not followed. Five of the 11 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Dryden Central School District – Information Technology (2020M-106)
… adequate written contracts with all IT service providers. In 2018, the District was the victim of a ransomware attack. … breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106State Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Violating the Terms of a DRO – Divorce and Your Benefits
… If NYSLRS has a DRO on file that requires a member to elect a specific pension payment option and name the … option election is changed, the retirement benefit will be recalculated. Any overpayments made to the member and … ex-spouse (if applicable) prior to the recalculation must be recouped by NYSLRS from the member, the member’s estate …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or l Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Port Washington Union Free School District – Payroll (2025M-38)
… of $187.3 million for the same period. The District paid 239 clerical, custodial, maintenance, security and … totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, security and … totaling $449510 that was paid to 40 of the Districts 239 clerical custodial maintenance security and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38State Agencies Bulletin No. 1657
… impact of the change as a result of the Tax Cuts and Jobs Act (TCJA) Affected Employees Employees who are paid … profiles, two income families, and employees with multiple jobs may be more vulnerable to being under withheld or over … impact of the change as a result of the Tax Cuts and Jobs Act TCJA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District , Hinsdale Central School District , Malone Central School District and the Marathon Central … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… BerneKnoxWesterlo Central School District Monthly Records and Reports 2018M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsTown of Cortlandville - Improving Private Property (2018M-219)
… complete report - pdf] Audit Objective Determine whether the use of Town resources to improve private property was appropriate … no lease agreement in place. Key Recommendation Consider the legal implications of this arrangement and consult with … Determine whether the use of Town resources to improve private property was …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Operational Advisory No. 15
… of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesState Agencies Bulletin No. 1531
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1531-council-82-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1446
… Fee Increase. Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1446-council-82-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1616
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1616-council-82-dues-and-agency-shop-fee-increaseXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… Infrastructure consists of roads, bridges, curbs and gutters, streets, sidewalks, … monuments, and similar assets that are immovable and of value only to the State. Roads and bridges maintained by the Department of Transportation are reported using the modified approach. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsState Agencies Bulletin No. 1222
… Fee Increase. Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1222-council-82-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1293
… Shop Fee Increase Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1293-council-82-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1802
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 are affected. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1802-council-82-dues-increase