Search
IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… expenditures are the various forms of compensation for State employees and certain non-employees that are chargeable … . Regular Personal Service – Regular are salaries paid to State employees who are in annual salaried positions. SFS … 50101 Regular Employee – Base Salary Salaries paid to State employees who are in annual salaried positions. 50104 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… [read complete report – pdf] Audit Objective Determine whether Starpoint … Limit student information and financial application access rights and permissions based on a user’s job … user accounts when they are not needed. Limit access rights and permissions to user’s job responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… documented by both parties. Duplicate press-numbered receipts for the remittances received from the student … Ensure that all extra-classroom activity fund cash receipts are supported by appropriate documentation. Use pre-numbered receipts for all extra-classroom activity fund receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… issued receipts for cash collections; 47 deposit request forms totaling $113,667 did not contain required items such … central treasurer did not ensure that 126 check request forms totaling $159,461 had the required items such as club … appropriately complete deposit and check request forms, sign checks as appropriate, maintain independent …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extraclassroom activity ECA fund collections and disbursements
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from failing to passing … that tracked, recorded and maintained student grades in the Arlington, Elmira, Fairport, Freeport and Saratoga … history of grade changes. “When proper controls are not in place, there is the possibility of student grades being …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … residence verification process. The School does not verify student information by periodically requiring new proof of … that a new proof of residence be submitted when a student’s address changes. Key Recommendation Periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174SUNY Bulletin No. SU-191
… Purpose To provide agencies with guidelines for the payment of the Recruitment and Retention Enhancement Payments for new … Provisions and Eligibility Criteria Article 5.7 and 5.8 of the 2007-09 Agreement between the State and the Graduate … in BU28 on or after 7/02/07 and are active at the time of payment. Eligible employees at campuses with doctoral …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-191-recruitment-and-retention-enhancement-payments-academicTuition Assistance Program – LIM College
… school on behalf of 538 students. We reviewed a sample of 50 randomly selected awards paid during that period, as well … Education Services Corporation should recover $12,009 plus applicable interest, from LIM and work with LIM … Audit of the Tuition Assistance Program at LaGuardia Community College (2013-T-4) Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeNew York’s Economy and Finances in the COVID-19 Era
… 15% Montana $31,700 9% North Carolina $36,200 11% North Dakota $27,800 7% Nebraska $31,400 8% New Hampshire $33,400 … 12% Pennsylvania $34,700 9% Rhode Island $32,400 9% South Carolina $36,600 13% South Dakota $28,400 8% Tennessee … to pursue other options with their loan servicers in order to reduce their payments. At the time of the survey, 22 …
https://www.osc.ny.gov/reports/covid-19-january-7-2021DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… were 22 IHEs in New York out of a total 238 nationwide hosting 1,000 or more international students, 11 of these in …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nySewanhaka Central High School District – Student Fees (2016M-296)
… through January 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, … Park-Garden City Park. The District, which operates five high schools with approximately 8,600 students, is governed … Sewanhaka Central High School District Student Fees 2016M296 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… officials properly identified and billed tuition for nonresident students. Key Finding District officials did … District officials properly identified and billed tuition for nonresident students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… rely on a fair and transparent system to get into the high school programs that fit their needs and to give them the … student is matched according to the placement rules.” Each year, more than 70,000 eighth graders apply to high school, … inconsistent or inequitable outcomes. For example, for the 2023-2024 school year, NYCPS reduced the number of seats …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Charter School of Inquiry , Elmont Union Free School District , Ithaca City … and the Wells Central School District . "In an era of limited resources and increased accountability, it's … P DiNapoli today announced his office completed audits of Charter School of Inquiry Elmont Union Free School …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsTuition Assistance Program – Wagner College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … in New York schools. HESC also administers a variety of State scholarship programs. Schools receiving State … $3.0 million that were paid to the school on behalf of 635 students. We reviewed a sample of 150 randomly …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeSUNY Bulletin No. SU-128
… (Article 5.13) and employees in graduate programs in SUNY comprehensive colleges (Article 5.14). Affected … employees in graduate programs in Bargaining Unit 28 at SUNY comprehensive colleges Effective Date(s) There will be … Code: DCP (For non-resident aliens, use XDP , YDP or ZDP ) Amount: Enter appropriate payment amount Payroll Register & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuHempstead Union Free School District – Management of District Resources (2014M-253)
… through March 31, 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in … Hempstead Union Free School District Management of District Resources 2014M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … unrestricted fund balance has been in excess of the limits established by New York State Real Property Tax Law, … showing fundraising profitability were not completed. Student treasurers did not maintain independent ledgers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraTuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied with the Education Law and the … Assistance Program (TAP) awards. Background LaGuardia Community College (LaGuardia), located in Queens, is part of … To determine whether LaGuardia Community College complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-college