Search
Open Educational Resources
… Objectives To determine whether the City University of New York (CUNY) is using Open Educational Resources (OER) funds to establish, … students and reduce barriers to academic success, making it a valuable initiative. To maximize the effectiveness and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesGermantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Columbia County. The District is governed by a Board of Education which comprises seven elected members. The … expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases Municipal & School Audits
… Purchases (Rensselaer County) The board did not ensure all credit card purchases were adequately supported, for … assistant using town resources. The assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for … inventoried and safeguarded. Complete, accurate and up-to-date inventory records help district officials ensure …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsExtended School Day Program
… of Services (SCO) for expenses that were appropriate and allowable under the terms and conditions of the contracts and all applicable guidelines. We …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … addition, the board did not adopt realistic budgets based on historic trends. The district ended 2019 with $345,000 in … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … the supervisor did not perform a periodic review of all journal entries and financial transactions as required … operations and face a potential inability to communicate during a disruption. In addition to sensitive IT control …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Hancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The … Board of Education which comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget … 2011-12 and 2012-13 and reduced its unexpended surplus funds to a more reasonable level. However, we found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187CUNY Bulletin No. CU-460
… the Time Entry page. Affected Employees CUNY employees in the following titles: Staff Nurse Staff Nurse (Hourly) … $756.57. Hourly Staff Nurses who work 950 hours or more during the calendar year, January 1 through December 31, … in the employee’s taxable gross, and is subject to all employment taxes and income taxes. If the employee has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-460-2012-cuny-nurses-health-specialty-differentialRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Town of Wawayanda – Financial Operations (2024M-160)
… up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Department of Transportation Bulletin No. DOT-22
… Employees Employees of the Department of Transportation in the Operational Services Unit – BU03 who meet the … those employees who were called out ten (10) or more times during the period November 1, 2012 to April 15, 2013 … The call-out response payment is taxable income subject to all employment taxes and income taxes. If the employee has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-22-2013-call-out-response-payment-fiscal-year-2012-2013Department of Transportation Bulletin No. DOT-24
… Employees Employees of the Department of Transportation in the Operational Services Unit – BU03 who meet the … those employees who were called out ten (10) or more times during the period November 1, 2013 to April 15, 2014 … The call-out response payment is taxable income subject to all employment taxes and income taxes. If the employee has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-24-2014-call-out-response-payment-fiscal-year-2013-2014Department of Transportation Bulletin No. DOT-26
… Purpose To provide the Department of Transportation instructions for processing the 2015 … Call-Out Response Payment. Affected Employees Employees of the Department of Transportation in the Operational Services Unit – BU03 who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-26-2015-call-out-response-payment-fiscal-year-2014-2015Department of Transportation Bulletin No. DOT-28
… Employees Employees of the Department of Transportation in the Operational Services Unit – BU03 who meet the … those employees who were called out ten (10) or more times during the period November 1, 2015 to April 15, 2016 … response payment is taxable income and is subject to all employment taxes and income taxes. If the employee has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-28-2016-call-out-response-payment-fiscal-year-2015-2016Medicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine whether Davis Ethical Pharmacy (Davis Ethical) … prescription drug coverage for enrollees. Davis Ethical is an independently owned pharmacy located in Rockville … to claim payments made to Davis Ethical during the time it was owned by William Davis. Key Findings From January 1, …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyCUNY Bulletin No. CU-671
… The 2019 CUNY Nurses Health Specialty Differential payment for employees in the classified staff titles of Staff … Nurses Association (Bargaining Unit TE). Effective Date(s) Payment will be made in a separate check dated 02/13/2020. There is no direct deposit for this payment. Eligibility Criteria The following eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-671-2019-city-university-new-york-cuny-nurses-health-specialtyVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately … to ongoing fund balance deficits in the general fund. During this period, the Village received over $642,000 in … would have been even greater. The Board failed to audit all claims as required by Village Law. For the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s … The Court has one elected Justice and one part-time Court clerk that collected $3,435 in fines and fees during our … timely manner. The Board did not annually audit the Clerk-Treasurer's or Court's records and reports. For the Court, 70 …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Hamburg Central School District – Capital Project (2014M-129)
… through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, … bid as required by statute. … Hamburg Central School District Capital Project 2014M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129State Comptroller DiNapoli Releases Municipal & School Audits
… certified. Officials also accepted incomplete time records for processing payroll and none of the 67 timecards reviewed contained all punches for time in/out. Additionally, inaccurately calculated … collection records and staff did not issue receipts for collections or maintain inventory records for the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1