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CUNY Bulletin No. CU-342
… Purpose To inform agencies of the implementation of new increment codes and corresponding system improvements. … schedule. OSC Actions OSC, in conjunction with CUNY Office of Human Resources Management/Human Resources Operations and … This bulletin informs agencies of the implementation of new increment codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesState Comptroller DiNapoli Releases Municipal & School Audits
… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund … year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory limit. The 2024-25 … implementing the recommendations from an audit released in July 2021. The audit determined the board did not effectively …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District GalenClyde Joint FD City of Geneva Town of …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… ability to prepare and respond in the most effective way. Better data and information systems and an established …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… and COVID-19 relief programs in the state, including funds for excluded workers, childcare providers, emergency rental … stabilize state and local government finances and allowed for greater investments in programs to assist New Yorkers in … “We thank State Comptroller DiNapoli and his staff for creating this new federal aid tracker,” said Rachael …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… agency (ESD) has not been meeting statutory requirements to provide accurate, annual reports of its real estate … about the economic benefits of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. DiNapoli found. “ESD has to be more transparent about the real estate transactions it …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-171.pdfFort Ann Central School District - Fund Balance Management (2018M-119)
… Audit Objective Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the … is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Fort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… GreenburghNorth Castle Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… complete report - pdf] Audit Objective Determine whether retiree health insurance contributions were accurately … have established adequate procedures to ensure that retiree health insurance contributions were accurately … months, totaling approximately $241,880 and found that retiree health insurance payments were deposited intact, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… private and sensitive information (PPSI)1 maintained on the District’s financial server was adequately protected … and loss. Key Findings District officials did not: Provide cybersecurity awareness training to all employees. Disable or … Key Recommendations Provide employees with periodic cybersecurity awareness training. Ensure user accounts are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsWestfield Academy and Central School District - Financial Management (2018M-67)
… Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mFrontier Central School District - Procurement of Professional Services (2018M-98)
… $466,960, but could not provide documented evidence for how or why those vendors were selected. Key Recommendations … Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mPort Jefferson Union Free School District - Claims Processing (2018M-055)
… established and properly implemented an adequate system to audit vouchers prior to payment. Noteworthy Achievements We reviewed 60 general … and 10 extra-classroom activity claims totaling $2,705 to determine whether the claims audit process in place had …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Hampton Bays Union Free School District - Claims Processing (2018M-68)
… containing confirming purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial operations for the … funds within the allowed legal limits. Develop a plan to budget for moneys needed that does not increase the tax levy to a rate that is higher than necessary. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mHyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 1, 2010, through March 26, 2012. We extended our scope to 2007-08 to analyze budgeting practices, fund balance trends, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012m