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Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently comprised of seven … provide. The fee for the services is 1 percent of total pupil revenue from the prior academic year. The total 2012-13 … final year. The fee structure, based on a percentage of per pupil revenue, does not appear to be reasonable, as the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… and checks ($1,794) was found in a Department file cabinet. Of this amount, $4,003, was in a sealed envelope and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… in 2012. Key Findings From 2008 through 2011, the general fund’s results of operations aggregated to net operating … loans as required by law. The Town paid $203,848 in health insurance premiums to nine officials and employees and … to four other employees and officials who opted out of the health insurance plan during the audit period, who were not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsComptroller DiNapoli Releases Municipal Audits
… (Erie County) The board and district officials could not demonstrate whether board-approved payments of … card to make 160 personal purchases totaling $12,938, for which the town incurred approximately $3,774 in interest … professional service contracts totaling $384,400. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… deposited receipts for the 2018 program, did not deposit all funds intact. The coordinator held cash to pay vendors …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… his office completed audits of the Central Valley School District , Cornwall Central School District , Cuba-Rushford Central School District , DeRuyter Central School District , … his office completed audits of the Central Valley School District Cornwall CSD CubaRushford CSD DeRuyter CSD …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… they can steal from their community and get away with it. My thanks to Franklin County District Attorney Crawford and … until 2021 between two organizations and three separate job titles that the defendant held,” Crawford said. “On the … assigned to the case. “This case is a clear example of how public corruption erodes trust and harms the very …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… prepared on a cash basis include: Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account … of Net Position (reporting government-wide) Statement of Activities (reporting government-wide) Balance Sheet – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… and New York State Police Superintendent Kevin P. Bruen today announced that former state police mechanic David … and New York State Police Superintendent Kevin P Bruen today announced that former state police mechanic David …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… $18,792 from the village. Volkmann was required to pay full restitution to the retirement system and the village. …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageCost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain … costs without cutting current benefit levels. Review the practices below and determine whether they can achieve … coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage available …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsOversight of Private Career Schools
… provided sufficient oversight of private career schools in New York State. The audit covers the period January 1, … and monitor non-degree granting private career schools in New York State. The intent of these career schools is to … other skills necessary to find and maintain employment. In general, the Law requires such schools, which charge …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsPublic School Safety – Incident Reporting and Unauthorized Student Departures
… of Education (DoE) is the largest school district in the country and serves about 1.1 million students in over 1,800 schools. Ensuring the safety of those students, … New York State’s Safe Schools Against Violence in Education Act (SAVE Act) requires public school districts …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresState Agencies Bulletin No. 1909
… Affected Employees All Arbitration eligible employees in Bargaining Unit 01 represented by NYSCOPBA are affected. … for employees who have at least one year of service credit in either BU01 or BU21. Please note, there is no 2021 increase in the Hazardous Duty Pay payment amount for Non-Arbitration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Comptroller DiNapoli Releases Municipal Audits
… The Board did not adequately oversee the Clerk-Treasurer’s work. The Board did not audit claims before approving them … providers totaling $2.7 million. They also allowed the credit card company to directly withdraw 25 payments totaling … In addition, the Clerk of the Legislature did not audit 26 claims totaling $76,804 before payment and approved 25 …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 339
… Purpose To provide instructions for submitting time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C … special parking spots) intended to recognize M/C employees for their valuable contributions to an agency. Such items or … To provide instructions for submitting time entry transactions for taxable NonCash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesState Agencies Bulletin No. 1962
… Dates The 2021 CSEA DMNA Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 18L, … Rate Withholding is 2.30815% for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice Earnings Code UA9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andCUNY Bulletin No. CU-707
… pay status for at least 200 working days from January 1 to November 15 $459.99 $478.57 Staff Nurse (hourly) Be in Active … pay status for at least 914-1224 hours from January 1 to November 15 Be in Active pay status for at least 1225-1714 hours from January 1 to November 15 Be in Active pay status for at least 1715 hours …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-707-2019-and-2020-retroactive-uniform-allowance-increasesState Agencies Bulletin No. 1779
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Relations (GOER) memorandum dated 10/02/2019 provide for a Uniform Maintenance Allowance. Effective Date(s) The 2019 … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 17L, paychecks dated 12/11/2019. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1779-2019-uniform-maintenance-allowance-employees-division-military-and