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North Colonie Central School District – Claims Processing (2013M-9)
… District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. … nine elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are $94.1 million, and funded … require all claims to be audited prior to payment except for certain allowed exceptions. District policy requires the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Putnam County – Court and Trust Funds (2024-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … budgets as possible. The Clerk did not routinely issue a duplicate receipt for every transaction where no evidence of receipt was available or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Galen – Financial Management (2014M-341)
… services of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… the costs reported by the Early Childhood Education Center (ECEC) on its Consolidated Fiscal Reports (CFRs) were … the costs reported by the Early Childhood Education Center ECEC on its Consolidated Fiscal Reports CFRs were …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualMontauk Fire District – Board Oversight (2024M-117)
… received longevity and overtime payments totaling $25,000 in 2023 that were not authorized by the Board. The District’s … with New York State General Municipal Law (GML) in several aspects, potentially inhibiting volunteer … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $356,000 were not competitively procured, as required by state law and the village’s procurement policy. In addition, … reports, annually audit the treasurer’s records per state law or ensure the accuracy of the annual financial …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… Message from the Comptroller March 2022 Since the onset of the COVID-19 pandemic, New Yorkers have seen how the … balances of payments under $6,000 per capita. New Mexico, Virginia, Alaska and Maryland fared the best with balances of … 6.1 percent share of the national population. Maryland and Virginia ranked first and second among the states as the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… an increased risk of loss, theft or misuse. For example, State Education Law and Regulations require 9 that no student … without an agreement that complies with federal and State laws. Without awareness of the student data that …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… the retirement system received a change of address form purportedly signed and dated by the deceased. At the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysDivision of Housing and Community Renewal Bulletin No. DH-101
… Purpose To inform agencies of the implementation of the New York … The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by … will be 0.153% (0.00153) of an employee’s weekly wage, up to the statewide average weekly wage. According to the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentState Agencies Bulletin No. 2356
… employees who are now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. … Reversal and Exchange mailbox at the same time as the Stop Payment Request. If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… the vendor and included in the contract, as appropriate. State Education Law and Regulations require educational … local governments and schools should consult New York State Archives 12 guidance prior to entering into contracts, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… including nurses, each year. In addition to exceeding time frames for "priority 1" case investigations, DiNapoli's … law prevented auditors from independently determining what led to the delayed investigations. However, SED … moral character standard. Unlike 40 other states, New York does not require fingerprinting or background checks as a …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentState Agencies Bulletin No. 1702
… York of 2015 amends the Retirement and Social Security Law in relation to the definition of wages earned from multiple … OSC Actions OSC will update the Retirement Plans Table in PayServ to reflect the $16,779 pensionable overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsControls Over Cash Advance Accounts
… of Motor Vehicles has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Prescribes Requirements for Excess Funds to Be Placed in Reserve The Comptroller requires excess tax funds be placed in a reserve fund if a local government: exceeds the tax cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… services available through New York’s Early Intervention (EI) Program are vital for infants and toddlers with … Department of Health (DOH) improve its management of the EI program and eliminate barriers to care. “Failure to … children are identified, located and referred to the EI program. The department oversees 57 counties and New York …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesLanguage Access Services (2022-S-38)
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38.pdf