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Vestal Central School District – Financial Condition (2014M-08)

… is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. The District is governed by the Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

Village of Painted Post – Board Oversight (2017M-92)

… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

State Comptroller DiNapoli Releases Municipal Audits

… was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town officials made to not-for-profit organizations were not always for appropriate …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… Objective Determine whether Gilbertsville-Mount Upton Central School District (District) officials properly … did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… should be recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B – … account code(s). Correction of cash receipt posting errors For transactions involving federal funds, the following … on the GLJE must always be “GLR”. The only exception being for SUNY Direct Lending grants for 2014-15 and prior which …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

V.3.G Product Code – V. Chart of Accounts (COA) Governance

… accounts will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that … is six numeric digits in length. Reporting Trees for Product are being created on an as-needed basis for agencies that have defined at least three levels …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code

Town of Keene – Records and Reports (2024M-27)

… Board did not annually audit the Supervisor’s records, as required. Key Recommendations Maintain complete, accurate …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… percent) totaling approximately $87,300 did not have the required proof of insurance on file. We also found buyout …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… audit of the Supervisor’s 2023 accounting records, as required by New York State Town Law (Town Law) Section 123. …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Oakfield-Alabama Central School District – Procurement (2024M-103)

… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103

Pavilion Central School District – Claims Audit (2024M-108)

… to confirm the District was charged properly. 33 claim packets totaling approximately $20,000 lacked …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108

Village of Skaneateles – Claims Auditing (2024M-68)

… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Opinion 88-23

… of construction company) -- Exceptions (no exception for emergency situations) GENERAL MUNICIPAL LAW, §§801(1)(b), … interest provisions of General Municipal Law, article 18 for contracts entered into in emergency situations. This is …

https://www.osc.ny.gov/legal-opinions/opinion-88-23

State Agencies Bulletin No. 2316

… Checks. Checks issued to eligible employees who are now deceased should be submitted as a Stop Payment Request …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2316-temporary-overtime-and-pre-shift-briefing-rate-eligible-employees

State Agencies Bulletin No. 2316.1

… taxes will be calculated using the employee’s current withholding elements in PayServ. The Retro Codes (Rxx) are … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employees

New York City’s Uneven Recovery: An Analysis of Labor Force Trends

… May 2022 PDF Version Highlights Prior to the pandemic, in February 2020, the City had a smaller labor force … and 2021 to 49.4 percent, compared to a decline of 1 point for college-educated workers to 74.1 percent. The labor force … citizenship status and household type. Some of these groups have been faced with chronic, systemic inequities. The …

https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trends