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Northern Adirondack Central School District – Leave Accruals (2020M-50)
… whether the District accurately maintains employee leave records. Key Findings Employees are allowed to earn vacation … in Board-approved contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees … whether the District accurately maintains employee leave records …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Vendor File Advisory No. 1
… may be entered on Address Line 1 through the e-supplier portal when adding or editing addresses. If vendors have … (GFO), Chapter X, Section 3.A - Online Vendor Add Portal …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaThree Village Central School District – Fuel Inventories (2015M-271)
… Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271DiNapoli: Tax Collector Faked Her Personal Tax Payments
… led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard, who admitted she falsified her personal town and county tax payments of $4,303. “Day after day, Ms. Sheppard watched … led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard who admitted she falsified …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsDiNapoli Calls for State Procurement Reform
… New York State Comptroller Thomas P. DiNapoli today proposed changes to the state’s procurement practices … New York State Comptroller Thomas P DiNapoli today proposed changes to the states procurement practices in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformState Comptroller DiNapoli Releases Audits
… established monthly caps. In addition, noting that Medicare imposes a 36-month cap on oxygen equipment rental … and a parts inventory consisting of 9,373 different part numbers/types valued at over $10.2 million. Auditors … in November 2021, identified $31.7 million in improper premium payments made on behalf of individuals who were not …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… properly billed, collected and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water … totaling $228,146 without Board approval. The water and sewer funds do not pay administrative costs for services they … the general fund. Customers were overcharged for water and sewer late penalties in 2017 by $8,654. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… exclusions. City-funded projects undertaken by the School Construction Authority for the NYC Department of Education, … of projects, as prices of labor and materials generally rise over time. Certain project types were also more likely … of the Financial Plan of the City of New York Agency Services Monitoring Tool Fiscal Cliffs in New York City’s …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededState Comptroller DiNapoli Releases Municipal & School Audits
… 2018-19) by an average of $4.1 million, totaling $16.5 million. In addition, the district appropriated fund … aggregate purchases totaling $2.5 million and determined 16 purchases totaling $468,738 were not competitively bid. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2086
… agency payroll offices with new direct deposit guidance and action steps to comply with Chapter 442 of the Laws of … 2772. Background Per Chapter 442 of the Laws of 2022, on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated pursuant to paragraph (b) of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceState Agencies Bulletin No. 2086.1
… agency payroll offices with new direct deposit guidance and action steps to comply with Chapter 442 of the Laws of … 2772. Background Per Chapter 442 of the Laws of 2022, on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated pursuant to paragraph (b) of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidanceChallenging a Determination – Regional State Park Police Plan
… email our Hearing Administration Bureau at Hearings@osc.state.ny.us, or call us at 1-866-805-0990 or 518-474-7736 in … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Purpose of Audit The purpose of our audit was to determine if the … Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsCUNY Bulletin No. CU-589
… and Have a Pay Basis Code of ANN; and Have a Payroll Status of Active or Leave With Pay; and Meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-589-july-2017-city-university-new-york-cuny-incrementsCongregate Meal Services for the Elderly
… congregate meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal years … we conducted on-site observations and interviews at senior centers through March 7, 2017. Background The New York … nearly 1.55 million adults aged 60 and older (defined as senior citizens) residing in New York City. This number is …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyLake Placid Central School District – Transportation State Aid (2023M-95)
… for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not … District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon State Education Department (SED) approval. In addition, if officials do not properly file the aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Opinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … chief of the fire department. You ask whether a village has authority to audit or require the audit of the books and … Whether a village has authority to audit or require the audit of the books and …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Employee Qualifications, Hiring, and Promotions
… Metropolitan Transportation Authority (MTA) uses similar hiring and promotion policies, procedures, and directives for … and if there are opportunities for improprieties in the hiring, promotion, or supervision of employees. The audit … Analysts, Electrical Engineers, and Attorneys). The hiring and promotion processes used by Transit are determined …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsAuditors Find Safety Hazards at Pre-K Facilities in New York City
… York City’s Department of Education’s (DOE) oversight of Universal Pre-Kindergarten (UPK) programs found classrooms … “New York City is leading the way in providing access to Universal Pre-K programs, but some providers have health and … the New York Citys Department of Educations oversight of Universal PreKindergarten programs found classrooms with …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityOpinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … any other State statute which authorizes a fire district to change its fiscal year (compare Village Law, §5-510). …
https://www.osc.ny.gov/legal-opinions/opinion-96-12