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Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose significant risks … that the charges were for a valid School purpose. In addition, none of the 186 purchases had evidence of … are not pre-approved or supported, it could result in inappropriate or fraudulent charges or unauthorized …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. District officials did not: Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Cheektowaga-Sloan Union Free School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling $9.2 million (45 percent of the claims processed) were not properly audited and approved … CheektowagaSloan Union Free School District District claims were properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. … to approximately 18,000 residents. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings … available State and county contracts for the purchase of gasoline and diesel fuel. Enforce and monitor compliance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mLake George Fire Company - Cash Receipts (2015M-216)
… Purpose of Audit The purpose of our audit was to determine whether Company collections were properly accounted for and deposited timely and intact for the period January 1, … The Company, which provides fire protection services to the Village and to part of the Town of Lake George, is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
Hamlin Fire Department Internal Controls Over Financial Activity 2015M13
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy. The Board does not periodically review the bank reconciliations and bank statements or compare canceled check images to approved … code of ethics and investment policy. Periodically review bank reconciliations and bank statements and compare canceled …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town is governed by … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Elmira – Financial Condition (2015M-226)
… August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 … and the reasonable level of fund balance to be maintained in each fund to meet the Town’s needs. Implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Canaseraga Central School District – … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-234
… Reporters within the City of New York in bargaining units TD and SG are now eligible for existing deduction code 534 as … To obtain authorization forms or eligibility information, contact Ask Unum at [email protected] or by telephone at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesSUNY Bulletin No. SU-162
… a new Earnings Program. Affected Employees SUNY employees in Bargaining Unit 08 who have a Pay Basis Code of BIW … here for the list of earnings codes that are included in Earnings Program NBW. OSC inserted a new row on Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyState Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… New York State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Muge Ma following a … for the government to obtain life-saving medical equipment in order to line his own pocket. Using a public health crisis … Businesses During COVID-19 Pandemic Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamJustice Court Fund
… Court Fund Reporting (JCR) here: File Your Report Now Application Resources Other Resources Town and Village Court … Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town and Village CFOs [pdf] Enrollment Instructions [pdf] View our Justice Court …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundOpinion 95-5
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System … and costs necessarily incidental thereto. You ask whether a county which has implemented the enhanced emergency … equipment, apparatus, incidental improvements and expenses in connection therewith. Article 6, enacted by chapter 756 of …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 2000-9
… AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) … bonus to the executive director of the agency for services already rendered and for which a fixed salary was already paid. The governing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 2379
… to all Federal, State, and Local taxes. Please see Payroll Bulletin 2353 for more details. OSC Actions: OSC will … and Pay Period 19 Current (check dated 12/24/2025). Payroll Register and Employee’s Paycheck / Advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025